CLA-2-39:OT:RR:NC:N2:SP:237
Mr. Max Turnipseed
MCT International
4263 Broussard Street
Post Office Box 66302
Baton Rouge, LA 70896-6302
Dear Mr. Turnipseed:
RE: The tariff classification of Fluorolink F10 diphosphoric acid, polymers with
Ethoxylated reduced methyl esters of reduced, polymerized oxidized
tetrafluoroethylene CAS-200013-65-6 from Italy. In your letter dated March 11, 2009, on behalf of Solvay Solexis, Inc., you requested a tariff classification ruling. You provided, Product Data Sheets, MSDS Sheets and a Detailed Description for our review. Your sample is being returned. Fluorolink F10 consists of diphosphoric acid, polymers with ethoxylated reduced methyl esters of reduced, polymerized oxidized tetrafluoroethylene (CAS-200013-65-6) in aqueous solution. It is used in a variety of surface treatment applications. The interactive phosphoric groups provide adhesion to substrate. The low surface energy fluoropolymer provides water and oil repellence. You suggest classification under subheading 3907.20.0000, HTSUS, which provides for polyethers. However, classification of a copolymer is based on the polymer that predominates by weight. The fluoropolymer provides the linear polymer backbone which predominates in weight over the attached polyether (ethylene glycol phosphoric) groups.
Chapter 39 Note 4. is relevant to your product and provides: the expression copolymers covers all polymers in which no single monomer contributes 95 percent or more by weight to the total polymer content. The product is a copolymer derived from tetrafluoroethylene, difluoroethylene and ethylene glycol monomers. No single monomer contributes 95 percent or more by weight to the total polymer weight.
Note 4. further provides: copolymers are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For purposes of this note, constituent comonomer units of polymers falling in the same heading shall be taken together. Tetrafluoroethylene and difluoroethylene derived monomer units taken together predominate by weight over the ethylene glycol derived monmomer unit. Therefore, the product will be classified in heading 3904 for fluoropolymers.
The applicable subheading for Fluorolink F10 diphosphoric acid, polymers with ethoxylated reduced methyl esters of reduced, polymerized oxidized tetrafluoroethylene (CAS-200013-65-6) in aqueous solution will be 3904.69.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polymers of vinyl chloride or of other halogenated olefins, in primary forms: Fluoropolymers: Other: Other. The rate of duty will be 6.5% 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 merchandise may be subject to the requirements of the Toxic Substances Control Act, 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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 entry documents filed at the time 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