Tariff classification of imported PTMAG depended on polymer structure and chapter notes, not the claimed commercial description.

Tariff classification turned on the chemical character of imported PTMAG and the controlling chapter notes. The goods were found, on an unchallenged chemical report, to be a polymer with more than five monomer units and therefore fell within Chapter 39 under Chapter Note 3(c). Heading 2905.39 for diols was not available because the goods were not shown to answer that broader description, and the alternate claim under Heading 38.23 was also rejected on the facts. The lower authority's classification of the goods under Heading 3907.99 as other polyesters was upheld.

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Issues: Whether the imported PTMAG was classifiable as other Diols under Heading 2905.39 or as other polyesters under Heading 3907.99 of the Customs Tariff Act, and whether the alternate claim under Heading 38.23 was sustainable.

Analysis: Heading 29.05 covers acyclic alcohols and their derivatives, and the description of Diols under that heading presupposes an article answering that broader description. The imported goods were found, on the unchallenged chemical report, to be a polymer with more than five monomer units and to fall within Chapter 39 by reason of Chapter Note 3(c). The goods were not shown to be merely a Diol or a mixture of glycols, nor was the alternate plea under Heading 38.23 acceptable on the facts found by the lower authority. The chapter notes and the expert report supported classification by the polymer structure rather than by the asserted commercial description.

Conclusion: The goods were not classifiable under Heading 2905.39 or Heading 38.23 and were correctly classifiable under Heading 3907.99 as other polyesters.

Final Conclusion: The classification adopted by the lower authority was upheld, and the importers failed to secure the claimed tariff entry.

Ratio Decidendi: For tariff classification, the governing chapter notes and the proven chemical character of the goods prevail over a claimed commercial description, and a polymer with more than five monomer units falls within Chapter 39 rather than Heading 29.05 where the latter description is not otherwise satisfied.

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