CLA-2-39:OT:RR:E:NC:N2:237
Mr. Patrick McKelvey
Product Safety Manager
Reichhold, Inc.
P.O. Box 13582
Research Triangle Park, NC 27709
RE: The tariff classification for Dion 9100 unsaturated polyester resin from Germany.
Dear Mr. McKelvey:
In your letter dated February 11, 2009 you requested a tariff classification ruling. You provided chemical structures of raw materials and a reaction scheme showing step by step structures.
Dion 9100 is described as an unsaturated polyester resin manufactured from epoxy resin, bisphenol A and methacrylic acid. The resin will be imported in the form of a liquid prepolymer as a 60-70% solution in styrene for use in building fiberglass reinforced tanks, pipes and other plastic parts.
Explanatory Note 39.07 (5) (e) provides for unsaturated polyesters that possess sufficient ethylenic unsaturation and can be readily crosslinked with monomers containing ethylenic unsaturation to form thermosetting products. These polyesters are usually in the form of liquid prepolymers and are mainly used for producing glass fiber reinforced laminates and cast transparent thermosetting products.
The applicable subheading for Dion 9100 unsaturated polyester resin will be 3907.91.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: Other polyesters: Unsaturated: Other. The rate of duty will be 6.5% ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency (EPA). You may contact the EPA located at 402 M Street, S.W., Washington, D.C. 20460, at telephone number 204- 554-1404.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division