CLA-2-39:OT:RR:NC:N2:237
Mr. Masanari Kamada
Sekisui Plastics USA Inc.
110 Clifton Way
Mt. Pleasant, TN 38474
RE: The tariff classification of PMMA, poly(methyl methacrylate), from Japan.
Dear Mr. Kamada:
In your letter dated September 28, 2012 you requested a tariff classification ruling. You provided a percent by weight value for the named polymer and MSDS sheets for our review.
Techpolymer MBX PMMA is described as 95% or more by weight of poly(methyl methacrylate), with a crosslinker concentration of 5%, in white powder form.
In your letter you suggest classification under 3906.90.2000, HTSUS, which provides for other acrylic polymers. However, Techpolymer MBX PMMA is a polymer consisting of 95% or more by weight of poly(methyl methacrylate). The designation in a subheading of a polymer by the prefix “poly” (for example, poly(methyl methacrylate)) means the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 percent or more by weight of the total polymer content (Subheading Note 1. (a) (1)). Subheading 3906.10.0000, HTSUS, specifically provides for poly(methyl methacrylate) by name.
Therefore, the applicable subheading for Techpolymer MBX PMMA, consisting of 95% or more by weight of poly(methyl methacrylate), with a crosslinker concentration of 5%, in white powder form will be 3906.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Poly(methyl methacrylate). The rate of duty will be 6.3% ad valorem.
You ask if your MSDS sheets for “TECHPOLYMER MBX Series Copolymers of Methyl methacrylate and Ethyleneglycol dimethacrylate” covers Techpolymer MBX PMMA polymer consisting of 95% or more by weight of poly(methyl methacrylate). The answer is yes, if you clearly indicate MBX PMMA has less than 5% ethyleneglycol dimethacrylate monomer. (For example: Techpolymer MBX PMMA polymer invoiced as consisting of 95% or more by weight of methyl methacrylate monomer and less than 5% ethyleneglycol dimethacrylate monomer.)
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