CLA-2-39:OT:RR:E:NC:N2:237
Mr. Mark D. Pinchok
Trade Compliance Specialist
Bayer Corporation
100 Bayer Road
Pittsburgh, PA 15205-9741
RE: The tariff classification of a polyurethane aqueous dispersion coating from Germany.
Dear Mr. Pinchok:
In your letter dated December 29, 2010, on behalf of Bayer Material Science LLC (BMS), you requested a tariff classification ruling. You provided BMS and MSDS sheets for our review.
Baymedix 110 is described as a polyurethane medical coating in aqueous dispersion form. The product consists of approximately 40% polyether based polyurethane dispersed in 60% water.
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 to Chapter 39.09 (3) Polyurethanes: provides for all polymers produced by the reaction of polyfunctional isocyantes with polyhydroxy compounds, such as, polyether polyols, and polyester polyols. All polyurethanes contain urethane groups. Polyurethanes exist in various forms, such as, foams, elastomers and coatings. Baymedix 110 coating is described as a polyether based polyurethane.
The applicable subheading for Baymedix 110 polyurethane aqueous dispersion coating will be 3909.50.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polyurethanes: Other, in primary forms. The rate of duty will be 6.3% 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