CLA-2-39:OT:RR:NC:N2:237

Mr. Toshio Harada
General Manager
Nippon Paint USA Inc.
300 Frank W. Burr Blvd.
Teaneck, New Jersey 07666

RE: The tariff classification of epoxy resin (CAS-67989-52-0) in organic solvent from Japan. Dear Mr. Harada:

In your letter dated November 1, 2013 you requested a tariff classification ruling. You provided MSDS sheets for our review.

JER872X75 Epoxide Resin consists of 75% epoxy resin (CAS-67989-52-0) and 25% aromatic organic solvent (xylene). The product will be imported as a pale yellow liquid for use as a raw material in the formulation automotive primer paint.

The applicable subheading for liquid epoxy resin (CAS-67989-52-0) in organic solvent will be subheading 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,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division