CLA-2-39:OT:RR:NC:N2:237
Mr. Michiyo Sekiguchi
Inside Sales Supervisor
Nippon Paint (USA) Incorporated
300 Frank W. Burr Blvd. - Suite 10
Teaneck, New Jersey 07666
RE: The tariff classification of PDS-1000 acrylic polymer in volatile organic solvent from Japan.
Dear Mr. Sekiguchi:
In your letter dated November 18, 2011 you requested a tariff classification. You provided MSDS sheets for our review.
PDS-1000 Resin is described as a resin solution consisting of 40-45% acrylic polymer dissolved in 55-60% n-butyl acetate volatile organic solvent. The product will be imported as a milky white solvent-odored liquid for use as an additive in paint for automotive plastic parts.
Note 2 (e) to chapter 39 is relevant to your product and provides: This chapter does not cover: Solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 percent by weight of the solution (heading 3208). Your product consisting of 40-45% acrylic polymer dissolved in 55-60% n-butyl acetate volatile organic solvent is excluded under chapter 39. Therefore, your product must be classified elsewhere in the tariff. Note 4 to chapter 32 provides: Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 percent by weight of the solution.
The applicable subheading for PDS-1000 Resin consisting of 40-45% acrylic polymer in 55-60% n-butyl acetate volatile organic solvent will be 3208.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in note 4 to this chapter: Based on acrylic or vinyl polymers. The rate of duty will be 3.6% 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