CLA-2-32:OT:RR:NC:2:236
Mr. James A. Honda
Toyo Ink America, LLC
30 Murray Hill Parkway, Suite 100
East Rutherford, NJ 07073
RE: The tariff classification of concentrated ink bases from Japan
Dear Mr. Honda:
In your ruling request received September 29, 2014, you requested a tariff classification ruling on concentrated ink bases. Your four submitted samples have been reviewed and will be returned, as requested.
You indicate that you will be importing concentrated ink bases in drum size containers to complete the inkjet ink manufacturing process in the United States. You have described the four products at issue as “Liojet-WR-Base K001-US (Black), “Liojet-WR-Base Y005-US (Yellow), “Liojet-WR-Base C003-US (Cyan), and “Liojet-WR-Base M006-US (Magenta). Each of these concentrates are composed of pigments, solvents, polymers, additives, and water.
The applicable subheading for “Liojet-WR-Base K001-US (Black) will be 3215.11.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: Printing Ink: Black: Other: Other. The general rate of duty will be 1.8 percent ad valorem.
The applicable subheading for “Liojet-WR-Base Y005-US (Yellow), “Liojet-WR-Base C003-US (Cyan), and “Liojet-WR-Base M006-US (Magenta) will be 3215.19.0060, HTSUS, which provides for Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: Printing ink: Other: Other: Other. The general rate of duty will be 1.8 percent 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 Nuccio Fera at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division