CLA-2-39:OT:RR:E:NC:N2:237

Ms. Holly Valk
Sr. Supply Chain Analyst
Gentex Corporation
600 N. Centennial Street
Zeeland, MI 49464

RE: The tariff classification of 100% polyethylene glycol dimethyl ether (CAS-24991-55-7) from China.

Dear Ms. Valk:

In your letter dated July 6, 2010, you requested a tariff classification ruling. You provided a Material Safety Data Sheet, chemical structure, CAS number and 8 ounce sample for our review. Your sample is being returned.

The product consists of 100% polyethylene glycol dimethyl ether (CAS-24991-55-7) in liquid form for use in the phase separation stage of a chemical manufacturing process. Based on your chemical structure, the product contains an average of five monomer units and the molecular weight is approximately 250. The product will be imported in a 200 kilogram size drum.

In your letter you suggest that the product will be used as a surfactant in a chemical manufacturing process. However, Chapter 34 Note 1. is applicable to your product and provides: This chapter does not cover: (b) Separate chemically defined organic compounds. You state that polyethylene glycol dimethyl ether (100%) is a separate chemically defined organic compound not mixed with anything else in its imported condition. Therefore, your product must be classified elsewhere.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to Heading 39.07 is applicable to your product and provides for: (2) Other polyethers. Polymers obtained from epoxides, glycols or similar materials and characterized by the presence of ether-functions in the polymer chain. The most important members of this group are poly(oxyethylene) (polyethylene glycol), polyoxypropylene and polyphenylene oxide. These products have a wide variety of uses, polyphenylene oxide being used as engineering plastics, polyoxypropylene as an intermediate for polyurethane foam, etc. Chapter 39 Note 3. (c) provides for synthetic polymers with an average of at least five monomer units. Based on your chemical structure, the product contains an average of five monomer units.

The applicable subheading for 100% polyethylene glycol dimethyl ether (CAS-24991-55-7) will be 3907.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other polyethers. The rate of duty will be 6.5% ad valorem.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.

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