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 Solvera PT5060 aqueous dispersion of anionic based
fluorinated polyurethane resin CAS-328389-91-9 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. Solvera PT5060 is an aqueous dispersion of anionic based fluorinated polyurethane resin (CAS-328389-91-9). It is made by reacting ethoxylated reduced methyl esters of reduced, polymerized oxidized tetrafluoroethylene (CAS-88645-29-8), 3-isocyanatomethyl-3,5,5-trimethylcyclohexylisocyanate (CAS-4098-71-9), 2,2-dimethylolpropionic acid (CAS-4767-03-7) and triethylamine (CAS-121-44-8). It is used in a variety of surface treatment applications. The interactive anionic groups provide adhesion to substrate. The low surface energy fluoropolymer provides water and oil repellency. You suggest classification under heading 3909.50.50, HTSUS, which provides for polyurethanes. 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 anionic polyurethane (isocyanate) 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 and isocyanate 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. The tetrafluoroethylene derived monomer units predominate over the isocyanate monomer units. Therefore, the product will be classified in heading 3904 for fluoropolymers.
The applicable subheading for Solvera PT5060 aqueous dispersion of anionic based fluorinated polyurethane resin CAS-328389-91-9 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