CLA-2-39:OT:RR:NC:N2:421
Shameel Bowman Nippon Paint (America) Corporation 300 Frank W. Burr Boulevard, Suite 10 Teaneck, NJ 07666
RE: The tariff classification of LR-2731 acrylic resin solution from Japan
Dear Ms. Bowman:
In your letter dated November 18, 2015, you requested a tariff classification ruling.
The merchandise at issue is identified as LR-2731, an acrylic resin solution intended for use in automotive paint. Per the safety data sheet provided with your submission, the product consists of an acrylic polymer combined with n-butyl acetate and methyl methacrylate. The acrylic polymer comprises more than 60% of the weight of the solution. The product is imported in the form of a clear, colorless liquid.
The applicable subheading for the LR-2731 acrylic resin solution will be 3906.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Acrylic polymers in primary forms: Other: Other: Other. The rate of duty will be 4.2% 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 Evan Conceicao at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division