CLA-2-39:OT:RR:NC:N2:237
Ms. Dora Ley
Cargo Brokers International Inc.
1512 Cross Beam Drive
Charlotte, North Carolina 28217
RE: The tariff classification of two modified castor oil based natural polyols from Germany.
Dear Ms. Dora:
In your letter dated February 11, 2010, on behalf of Alberdingk Boley Inc., you requested a tariff classification ruling for two modified castor oil based natural polyols. You have provided samples, a Certificate of Analysis and MSDS sheets for our review.
Albodur X-104 and Albodur X-105 are modified castor oil based natural polyols based on renewable raw materials. The products are described as hydroxyl (OH-) functional polyols based on castor oil. The products will be imported in yellow translucent fluid form with a viscosity specification range of 700-1000 cPs. The products will be used in the preparation (crosslinking) of hard and elastic urethane surface coating systems for sports flooring and roofing.
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 Chapter 3913 is applicable to your products and provides for: (1) Natural polymers (for example, alginic acid); (2) Modified Natural polymers (for example, hardened proteins; (3) Chemical derivatives of natural rubber (for example, chlorinated rubber); and (5) Polysaccharides (for example, dextran). Albodur X-104 and Albodur X-105 are modified castor oil based natural polymers.
The applicable subheading for the Albodur X-104 and Albodur X-105 modified castor oil based natural polyols will be 3913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Natural polymers and modified polymers not elsewhere specified or included, in primary forms: Other: Other. 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