CLA-2-39:OT:RR:NC:N2:421
Shameel Bowman
Nippon Paint America Corp.
300 Frank W. Burr Blvd, Suite 10
Teaneck, NJ 07666
RE: The tariff classification of ACR-421 Resin from Japan
Dear Ms. Bowman:
In your letter dated February 23, 2016, you requested a tariff classification ruling.
The merchandise at issue is identified as ACR-421 Resin, an acrylic resin solution intended for use in automotive paints. Per the safety data sheet included with your submission, the product consists of an acrylic resin combined with the solvents toluene and isobutyl methyl ketone. Based on the information provided, the volatile organic solvents comprise less than 50% of the weight of the solution. The product is imported in the form of a colorless liquid.
The applicable subheading for the ACR-421 Resin 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division