CLA-2-39:OT:RR:NC:N2:237
Mr. Eric Cheng
Mia Technology LLC
1311 Crenshaw Blvd.
Torrance, CA 90501
RE: The tariff classification of four vinyl-ester (epoxide) resins (CAS-36425-16-8) in styrene solvent (CAS-100-42-5) from Taiwan.
Dear Mr. Cheng:
In your letter dated March 30, 2013 you requested a tariff classification. You provided Technical Data, Typical Properties and MSDS sheets for our review.
The products are described as vinyl-ester resins consisting of Bisphenol A-epichlorohydrin-maleic anhydride-methacrylic acid polymer (CAS-36425-16-8) in 20-50% styrene solvent (CAS-100-42-5) typically reinforced with 30% CSM fiber. The products will be imported in the form of colorless to light yellow liquids in 18 and 200 kilogram net size drums for use in corrosion resistant coating applications. The products are available in four grades:
8802AY is described as a medium viscosity, promoted vinyl-ester resin, designed for the fabrication of fiberglass reinforced products (F.R.P.) made of hand lay-up and filament winding moulding, including F.R.P. boats, yachts, bath tubs, oil tanks, etc.
8802BA is described as a medium viscosity, fast-curing, non-promoted vinyl-ester resin, designed for the fabrication of fiberglass reinforced products (F.R.P.) made of hand lay-up and filament winding moulding, including F.R.P. boats, yachts, bath tubs, oil tanks, etc.
8802BY is described as a medium viscosity, non-promoted vinyl-ester resin, designed for the fabrication of fiberglass reinforced products (F.R.P.) made of hand lay-up and filament winding moulding, including F.R.P. boats, yachts, bath tubs, oil tanks, etc.
8802TA is described as a medium viscosity, fast-curing, thixotropic, promoted vinyl-ester resin, designed for the fabrication of fiberglass reinforced products (F.R.P.) made of hand lay-up and filament winding moulding, including F.R.P. boats, yachts, bath tubs, oil tanks, etc.
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 39.07 (3) provides for Epoxide resins: Polymers made, for example, by condensing epichlorohydrin (1-chloro-2,3-epoxypropane) with bisphenol A (4,4’-isopropylidenediphenol), novolak (phenolic) resins or other polyhydroxy compounds or by epoxidising unsaturated polymers. Whatever the basic structure of the polymer, these resins are characterised by the presence of reactive epoxide groups which allow them to be readily cross-linked at the time of use, e.g. by the addition of an amino compound, an organic acid or anhydride, a boron trifluoride complex or an organic polymer. Epoxide resins range from low viscosity liquids to high melting solids; they are used as surface-coatings, as adhesives, as moulding or casting resins, etc. Your four products consisting of Bisphenol A-epichlorohydrin-maleic anhydride-methacrylic acid polymer (CAS-36425-16-8) in liquid form for use in use in coating applications meet the requirements for epoxide resins in EN 39.07 (3).
The applicable subheading for 8802AY, 8802BA, 8802BY and 8802TA vinyl-ester (epoxide) resins (CAS-36425-16-8) in styrene solvent (CAS-100-42-5), whether or not reinforced with 30% CSM fiber, will be 3907.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Epoxide resins, in primary forms. The rate of duty will be 6.1% 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