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Issues: Whether the imported product CM3K65HP1, a mixture of zinc oxide with cyclopentasiloxane, PEG-10 dimethicone and triethoxycaprylylsilane, is classifiable under heading 2817 as zinc oxide, or under heading 3304 as a sunscreen and skin-care preparation.
Analysis: Classification under the Customs Tariff is governed by the terms of the headings, relevant section and chapter notes, and the General Rules for the Interpretation. Chapter 28 applies to separate chemical elements and separately chemically defined compounds, including products dissolved in water or other solvents only when the solvent is used as a normal and necessary method of putting up the product for safety or transport and does not make the product suitable for a specific use. The subject goods are not a simple zinc oxide product put up for preservation or transport; the other ingredients are deliberately added to disperse, stabilise, coat and improve the skin-care performance of the product for sunscreen use. The mixture therefore does not fit the scope of Chapter 28. By contrast, heading 3304 expressly covers beauty or make-up preparations and preparations for the care of the skin, including sunscreen or sun tan preparations. The product is a prepared mixture intended for UV protection and skin-care use, and Chapter Note 3 to Chapter 33 supports coverage of such preparations, whether or not mixed.
Conclusion: The product is not classifiable under heading 2817. It is classifiable under heading 3304, more specifically under tariff item 33049990, in favour of the assessee.
Final Conclusion: The ruling accepts the applicant's classification claim under Chapter 33 and rejects classification of the product as zinc oxide under Chapter 28.
Ratio Decidendi: Where zinc oxide is combined with other ingredients for a specific sunscreen or skin-care function, and the added ingredients are not merely for preservation or transport, the product falls outside Chapter 28 and is classifiable under the heading covering sunscreen and skin-care preparations.
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