CLA-2-39:OT:RR:NC:N2:237
Mr. Masanari Kamada
Sekisui Plastics USA Inc.
110 Clifton Way
Mt. Pleasant, TN 38474
RE: Tariff classification of methyl methacrylate - ethylene glycol dimethacrylate copolymers (CAS-25777-71-3); methyl methacrylate - styrene - divinyl benzene copolymers (CAS-9017-43-0); and crosslinked acrylic resins with silica from Japan.
Dear Mr. Kamada:
In your letter dated July 20, 2012 you requested tariff classifications for seven products. You provided MSDS sheets for our review.
Techpolymer MBX10X, MBX20X and MBX30X are described as 99% or more by weight of methyl methacrylate - ethylene glycol dimethacrylate copolymer (CAS-25777-71-3), with crosslinker concentrations of 10%, 20% and 30% respectively, in white powder form.
Techpolymer MBX10X, MBX20X and MBX30X are copolymers consisting of methyl methacrylate monomer and ethylene glycol dimethacrylate monomer. Copolymers are polymers in which no single monomer unit contributes 95% by weight of the total polymer. Copolymers are classified in the heading covering polymers of that monomer unit which predominates by weight (Note 4). Constituent monomer units of polymers falling in the same heading shall be taken together. Methyl methacrylate (3906) and ethylene glycol dimethacrylate (3906) are both acrylic polymers (3906). Acrylic copolymers are classified among the remaining subheadings in that series, covering the monomer which predominates by weight. Monomers of polymers falling in same subheading are taken together (Subheading note 1(a)(4)). The term “plastics” means those materials of 3901 to 3914 which are capable of being formed under external influence (heat) by molding, casting, extruding, etc. into shapes which are retained on removal of external influence.
The applicable subheading for Techpolymer MBX10X, MBX20X and MBX30X methyl methacrylate - ethylene glycol dimethacrylate copolymers (CAS-25777-71-3) with crosslinker will be 3906.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Acrylic polymers, in primary forms: Other: Other: Plastics. The rate of duty will be 6.3% ad valorem.
Techpolymer ABX and AFX are described as 95-99% or more by weight of crosslinked acrylic and silica in white powder form.
Techpolymer ABX and AFX consists of 95-99% or more by weight of crosslinked acrylic resins (CAS not provided) and 0.1-5% silica (CAS-68611-44-9) in white powder form. Polymers are classified in the heading covering polymers of that monomer unit which predominates by weight (Note 4). Constituent monomer units of polymers falling in the same heading shall be taken together. Acrylic polymers are classified in heading 3906. The term “plastics” means those materials of 3901 to 3914 which are capable of being formed under external influence (heat) by molding, casting, extruding, etc. into shapes which are retained on removal of external influence.
The applicable subheading for Techpolymer ABX and AFX crosslinked acrylic resins with silica will be 3906.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Acrylic polymers, in primary forms: Other: Other: Plastics. The rate of duty will be 6.3% ad valorem.
Techpolymer BMX is described as 99% or more by weight of butyl methacrylate - ethyleneglycol dimethacrylate copolymer in white powder form.
Techpolymer BMX is a copolymer consisting of butyl methacrylate monomer and ethyleneglycol dimethacrylate monomer. Copolymers are polymers in which no single monomer unit contributes 95% by weight of the total polymer. Copolymers are classified in the heading covering polymers of that monomer unit which predominates by weight (Note 4). Constituent monomer units of polymers falling in the same heading shall be taken together. Butyl methacrylate (3906) and ethylene glycol dimethacrylate (3906) are both acrylic polymers (3906). Acrylic copolymers are classified among the remaining subheadings in that series, covering the monomer which predominates by weight. Monomers of polymers falling in same subheading are taken together (Subheading note 1(a)(4)). The term “plastics” means those materials of 3901 to 3914 which are capable of being formed under external influence (heat) by molding, casting, extruding, etc. into shapes which are retained on removal of external influence.
The applicable subheading for BMX butyl methacrylate - ethyleneglycol dimethacrylate copolymer will be 3906.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Acrylic polymers, in primary forms: Other: Other: Plastics. The rate of duty will be 6.3% ad valorem.
Techpolymer MSX/SMX is described as 99% or more by weight of methyl methacrylate - styrene - divinyl benzene copolymer (CAS-9017-43-0) in white powder form, with monomers in the following proportions:
(A) Techpolymer MSX/SMX copolymer consisting of methyl methacrylate monomer - styrene monomer and divinyl benzene monomer in which styrene monomer unit contributes greater than 50% by weight of the total polymer. Copolymers are polymers in which no single monomer unit contributes 95% by weight of the total polymer. Copolymers are classified in the heading covering polymers of that monomer unit which predominates by weight (Note 4). Constituent monomer units of polymers falling in the same heading shall be taken together. Methyl methacrylate (3906) is an acrylic polymer (3906). Styrene (3903) and divinyl benzene (3903) are both polymers of styrene (3903). Styrene (3903) and divinyl benzene (3903) taken together predominate by weight. Copolymers of styrene are classified among the remaining subheadings in that series, covering the monomer which predominates by weight. Monomers of polymers falling in same subheading are taken together (Subheading note 1(a)(4)).
The applicable subheading for Techpolymer MSX/SMX methyl methacrylate - styrene - divinyl benzene copolymer (CAS-9017-43-0) in which the styrene monomers contributes greater than 50% by weight of the total polymer content will be 3903.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polymers of styrene, in primary forms: Other: Other. The rate of duty will be 6.5% ad valorem.
(B) Techpolymer MSX/SMX copolymer consisting of methyl methacrylate monomer - styrene monomer and divinyl benzene monomer in which methyl methacrylate monomer unit contributes greater than 50% by weight of the total polymer. Copolymers are polymers in which no single monomer unit contributes 95% by weight of the total polymer. Copolymers are classified in the heading covering polymers of that monomer unit which predominates by weight (Note 4). Constituent monomer units of polymers falling in the same heading shall be taken together. Methyl methacrylate (3906) is an acrylic polymer (3906). Vinyl benzene (3903) and divinyl benzene (3903) are both polymers of styrene (3903). Styrene (3903) and divinyl benzene (3903) taken together contribute less than 50% of the total polymer content. Methyl methacrylate monomer unit contributes greater than 50% by weight of the total polymer. Methyl methacrylate is an acrylic polymer (3906). Acrylic copolymers are classified among the remaining subheadings in that series, covering the monomer which predominates by weight. The term “plastics” means those materials of 3901 to 3914 which are capable of being formed under external influence (heat) by molding, casting, extruding, etc. into shapes which are retained on removal of external influence.
The applicable subheading for Techpolymer MSX/SMX methyl methacrylate - styrene - divinyl benzene copolymer (CAS-9017-43-0) in which methyl methacrylate monomer unit contributes greater than 50% by weight of the total polymer content will be 3906.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Acrylic polymers, in primary forms: Other: Other: Plastics. The rate of duty will be 6.3% ad valorem.
(C) Techpolymer MSX/SMX copolymer consisting of methyl methacrylate monomer - styrene monomer and divinyl benzene monomer in which the styrene monomers and acrylic monomers are equal in weight. Copolymers are polymers in which no single monomer unit contributes 95% by weight of the total polymer. Copolymers are classified in the heading covering polymers of that monomer unit which predominates by weight (Note 4). Constituent monomer units of polymers falling in the same heading shall be taken together. If no single comonomer predominates, copolymers are to be classified in the heading which occurs last in numerical order. Methyl methacrylate (3906) is an acrylic polymer (3906). Styrene (3903) and divinyl benzene (3903) are both polymers of styrene (3903). The acrylic (3906) and styrene (3903) monomers each contribute 50% by weight of the total polymer. Heading 3906 occurs last in the tariff. The term “plastics” means those materials of 3901 to 3914 which are capable of being formed under external influence (heat) by molding, casting, extruding, etc. into shapes which are retained on removal of external influence.
The applicable subheading for Techpolymer MSX/SMX methyl methacrylate - styrene - divinyl benzene copolymer (CAS-9017-43-0) in which the acrylic (3906) and styrene (3903) monomers each contribute 50% by weight of the total polymer content will be 3906.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Acrylic polymers, in primary forms: Other: Other: Plastics. 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,
Thomas J. Russo
Director
National Commodity Specialist Division