CLA-2-39:OT:RR:NC:N4:421
Mr. William Cheng
HC Industries, Inc.
1311 Crenshaw Blvd.
Torrance, CA 90501
RE: The tariff classification of PTMEG 1000, 1400, and 2000 from Taiwan
Dear Mr. Cheng:
In your letter, dated June 24, 2015, you requested a tariff classification ruling. Product information and Material Safety Data Sheets were submitted for our review.
The products are three different grades of polytetramethylene-ether-glycol, or “PTMEG” or “PTG”. You state that you plan to import the product in grades 1000, 1400, and 2000. The PTMEG is imported in liquid form.
PTMEG is a polyether. Note 6(a) to Chapter 39, Harmonized Tariff Schedule of the United States (HTSUS), explains that, with respect to polymers, the expression “primary forms” includes “liquids and pastes, including dispersions (emulsions and suspensions) and solutions.” Because the PTMEG products are imported in a liquid state, they constitute primary forms.
You suggest that the PTMEG products are classifiable under subheading 3404.90.5000, HTSUS. However, each of the products fails to meet the requirements of heading 3404, HTSUS. The Explanatory Notes to heading 3404 indicate that the products classified therein must have a dropping point, or melting point, above 40 degrees Celsius(C). PTMEG 1000 has a dropping point of 24 degrees C, PTMEG 1400 has a dropping point of 33-36 degrees C, and PTMEG 2000 has a dropping point of 32 degrees C. Because none has a dropping point exceeding 40 degrees C, they are precluded from classification in heading 3404.
The applicable subheading for the PTMEG products will be 3907.20.0000, 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 polyethers. The rate of duty is 6.5 percent ad valorem.
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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division