CLA-2-38:OT:RR:NC:N2:239
Ms. Deborah Stern
Sandler, Travis & Rosenberg, P.A.
1000 NW 57th Court, Suite 600
Miami, FL 33126-3281
RE: The tariff classification P-Chlorobenzotrifluoride with an acid acceptor; P-Chlorobenzotrifluoride with a corrosion inhibitor; P-Chlorobenzotrifluoride with an antioxidant; and P-Chlorobenzotrifluoride with an antistatic agent from China.
Dear Ms. Stern:
In your letter dated November 7, 2012, on behalf of your client Special Materials Company, you requested a tariff classification ruling for four formulations of P-chlorobenzotrifluoride (PCBTF). PCBTF is a halogenated derivative of an aromatic hydrocarbon.
The first formulation of PCBTF contains an acid acceptor which is added to reduce the decomposition during transport. Per Chapter 29, note 1(f) the addition of the acid acceptor is necessary for preservation of the product. The second formulation contains a corrosion inhibitor which is added to prevent corrosion during transport. The third formulation contains an antioxidant which is added to prevent discoloration and changes in viscosity. The forth formulation contains an antistatic agent which eliminates static electricity.
The corrosion inhibitor, the antioxidant, and the antistatic agent are added to the PCBTF for a specific purpose therefore rendering those formulations suitable for specific, not general, use. Per note 1(a) to chapter 29, these products are precluded from classification in chapter 29.
The applicable subheading for P-Chlorobenzotrifluoride with an acid acceptor will be 2903.99.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Halogenated derivatives of aromatic hydrocarbons. The rate of duty will be 5.5 percent ad valorem.
The applicable subheading for P-Chlorobenzotrifluoride with a corrosion inhibitor, P-Chlorobenzotrifluoride with an antioxidant, and P-Chlorobenzotrifluoride with an antistatic agent will be 3824.90.2800, HTSUS, which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The rate of duty will be 6.5 percent ad valorem.
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 Richard Dunkel (646) 733-3032.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division