CLA-2-38:OT:RR:NC:N1:239
Patricia M. Choo
ITOCHU International Inc.
1251 Avenue of the Americas
New York, New York 10020
RE: The Classification of Placcel 205U from Japan
Dear Ms. Choo:
In your letter dated September 15, 2016, you requested a tariff classification ruling for Placcel 205U, manufactured by Daicel Corporation. This ruling request was submitted to our laboratory for review. We regret the delay.
Placcel 205U is a polycaprolactone diol used in the fields of polyurethane and coatings. In your letter, you suggest subheading 2905.39.9000, HTSUS which provides for Acyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives: Diols: Other: Other. We disagree. The product is not a separate chemically defined organic compound. It is a mixture of several similar chemical structures.
The applicable subheading will be 3824.99.9295, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 percent 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 https://hts.usitc.gov/current.
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 Patrick Day at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division