CLA-2-39:RR:NC:2:237 E87855
Mr. Thomas E. Garrisi, PE
Kaneka Texas Corporation
6161 Underwood Rd.
Pasadena, TX 77507
RE: The tariff classification of chlorinated polyvinyl chloride (CAS-68648-82-8) from Japan.
Dear Mr. Garrisi:
In your letter dated September 20, 1999, you requested a tariff classification ruling.
The product is described as a chlorinated polyvinyl chloride (CAS-68648-82-8) that is not elastomeric.
Classification of merchandise under the Harmonized Tariff Schedule of the United States, (HTS), is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes, and unless otherwise required, according to the remaining GRI’s taken in order.
Heading 3904, HTS, provides for polymers of vinyl chloride, in primary forms. Subheading 3904.90.5000, HTS, provides for other non-elastomeric polymers of vinyl chloride (including modified polymers of polyvinyl chloride.
The applicable subheading for the product will be 3904.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other polymers of vinyl chloride. The rate of duty is 6.5 percent ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which is administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404 or EPA Region II at (908) 321-6669.
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 212-637-7018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division