&&The goods in issue known as Frac Balls or “ball sealers”, are small spherical balls composed of approximately 95% thermoplastic polymer (polyether ether ketone/polybenzimidazole) reinforced with fiberglass. They range in size from 1.25” to 3.25” in diameter. The Frac Balls are used in hydraulic fracturing (fracking) applications where they can be added to the water/chemical mixture for injection into bedrock formations to help facilitate the flow of extracted oil/gas deposits. They fill in cracks in bedrock to increase the pressure and efficiency of the recovered liquid being pumped back to a well-head.

&&The Frac Balls are composite goods composed predominantly of thermoplastic polymer with fiberglass added merely as a reinforcement to the plastic. The section “Combinations of plastics and materials other than textiles” in the General Explanatory Notes to Chapter 39 states that “This Chapter also covers the following products, whether they have been obtained by a single operation or by a number of successive operations provided that they retain the essential character of articles of plastics: (a) plates, sheets, etc., incorporating a reinforcement or a supporting mesh of another material (wire, glass fibres, etc.) embedded in the body of the plastics .The provisions of the preceding paragraph also apply, mutatis mutandis, to monofilaments, rods, sticks, profile shapes, tubes, pipes and hoses and articles”. Further, the Explanatory Notes to heading 39.26 list plastic beads as articles of plastics. As such, the Frac Balls are considered articles of plastics of heading 39.26.&&&&Tariff classification 8479.90.90.90 was also considered as parts of well fracturing machines and appliances of tariff item 8479.89.10.&&&&In order to be considered a part of machine, and potentially classifiable under 8479.90.90, the goods must be evaluated as to their relationship with a named machine. Departmental Memorandum D10-0-1: Classification of Parts and Accessories in the Customs Tariff, is helpful in listing criteria for parts:&&&&27. Five criteria have emerged over the years which set forth basic considerations for the classification of parts. To be considered to be a part, goods:&&&&• (a) form a complete unit with the machine;&&• (b) have no alternative function;&&• (c) are marketed and shipped as a unit;&&• (d) are necessary for the safe and prudent use of the unit; and/or&&• (e) are committed to the use of the unit.&&&&Based on the above, the Frac Balls do not meet any of the terms of parts of a machine in accordance with Departmental Memorandum D10-0-1.&&