Tariff classification of polyisobutylene oil additive: prepared additive for mineral oils fell under Chapter 38, not polymer goods.

PARATAC, an oil solution of polyisobutylene used as a tackiness agent in mineral oils and greases, was treated as a prepared additive rather than a polymer product. The technical literature and supplier specifications showed that it was a mixture of polyisobutylene and specially prepared oil, with polyisobutylene present only in a small proportion, and not liquid polyisobutylene as such. On that basis, the tariff scheme placed the product in Chapter 38 for prepared additives for mineral oils, so Heading 39.01/06 was not attracted. The product was therefore classifiable under Heading 38.01/19(3).

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Issues: Whether the imported product "PARATAC", described as a polyisobutylene-based oil solution used as a tackiness agent in mineral oils and greases, was classifiable under Heading 39.01/06 as a polymer product or under Heading 38.01/19(3) as a prepared additive for mineral oils.

Analysis: The technical literature showed that PARATAC was an oil solution of high molecular weight isobutylene polymer, used in small concentrations as a tackiness agent in non-drip and non-splatter oils and greases. The supplier's specifications and invoice indicated that it was a mixture of polyisobutylene and specially prepared oil, with polyisobutylene only forming a small percentage by volume. The product was not liquid polyisobutylene as such, and the relevant tariff scheme treated prepared additives for mineral oils as falling under Chapter 38 rather than Chapter 39. The competing Chapter 39 entry was therefore not attracted.

Conclusion: The product was classifiable under Heading 38.01/19(3) and not under Heading 39.01/06.

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