CLA-2-27:OT:RR:NC:N2:237
Mr. Daniel Hong
Allergan
2525 DuPont Drive
Irvine, CA 92612
RE: Tariff classification of a mixture of aromatic xylene isomers from the United Kingdom.
Dear Mr. Hong:
In your letter dated August 17, 2010, you requested a tariff classification ruling. You provided an Analytical Report, Certificate of Analysis and MSDS sheets for our review. The product is a mixture of C-8 aromatic hydrocarbons that distills at 137-143C and consists of xylene isomers, p-xylene (10.4%wt), m-xylene (56.5%wt), o-xylene (07.9%wt), and ethylbenzene (24.5%wt).
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). EN 29.02 (C) (I) (c) is applicable to your product and provides: To fall in this heading xylene must contain 95% or more by weight of xylene isomers, all isomers being taken together. Xylene of lower purity is excluded (heading 27.07). The product containing 74.8% by weight of xylene isomers must be classified elsewhere. Chapter 27 subheading note 3. provides, in pertinent part: For the purposes of subheading 2707.30, the term xylenes applies to products which contain more than 50% by weight of xylenes. The product contains 56.5% by weight of m-xylene.
The applicable subheading for the mixture of xylene isomers containing more than 50% by weight of m-xylene will be 2707.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: m-Xylene. The rate of duty will be free.
This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency (EPA). You may contact the EPA located at 402 M Street, S.W., Washington, D.C. 20460, at telephone number 204-554-1404.
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