CLA-2-38:OT:RR:NC:N1:139
Quintin Bustion
Heraeus Precious Metal North America Conshohocken LLC
24 Union Hill Road
West Conshohocken, PA 19428
RE: The Classification of V-840 Capacitor Vehicle from Singapore
Dear Mr. Bustion:
In your letter dated November 10, 2017, you requested a tariff classification ruling for V-840 Capacitor Vehicle which you state is an organic binder used to make a paste for different thick film applications such as screen-printing.
The components of the V-840 Capacitor Vehicle are (2-Methoxy methylethoxy) propanol, otherwise known as Tri(propylene glycol) methyl ether (CAS 25498-49-1), 2- (2 Butoxyethoxy) ethanol, otherwise known as Diglycol monobutyl ether (CAS 112-34-5), N4 –Ethylhdroxyethyl cellulose, otherwise known as Cellulose ethyl hydroxyethyl ether (CAS 9004-58-4), Butyl Carbital diethylene glycol monbutyl ether acetate, otherwise known as 2-(2-Butoxyethoxy)ethyl acetate (CAS 124-17-4), N50-Elthyl cellulose (emulsifier) film, otherwise known as Ethyl cellulose (CAS 9004-57-3), and Hydrogenated wood rosin, otherwise known as Hydrogenated rosin (CAS 65997-06-0).
In your letter you suggest classification under 2909.43.0000, Harmonized Tariff Schedule of the United States (HTS). We disagree. The instant product is a mixture of the indicated chemicals, and is therefore excluded from Heading 2909 by Chapter 29 Note 1, which specifies (in pertinent part) that:
1. Except where the context otherwise requires, the headings of this chapter apply only to: (a) Separate chemically defined organic compounds, whether or not containing impurities;
The applicable subheading for the V-840 Capacitor Vehicle will be 3824.99.9295, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Prepared binders for foundry molds or cores; 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