CLA-2-29:OT:RR:NC:3:140
Mr. Shameel Bowman
Nippon Paint (America) Corp.
400 Frank W. Burr Boulevard, 1st Floor, Suite #10
Teaneck, NJ 07666
RE: The tariff classification of CHISORB 523 from Japan
Dear Mr. Bowman,
In your letter dated November 28, 2018, you requested a tariff classification ruling on a chemical product.
The chemical substance is known as Chisorb 523. It is used as a UV light stabilizer in the coatings industry. It is also known as Bis(2,2,6,6-tetramethyl-1-octyloxy-4-piperidyl) sebacate (CAS No. 129757-67-1), and Bis(1-octyloxy-2,2,6,6-tetramethyl-4-piperidyl) sebacate. In a follow up email you clarified that the product, as imported consists of 100 percent of CAS # 129757-67-1.
The applicable subheading for Chisorb 523 will be 2933.39.6100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for heterocyclic compounds with nitrogen hetero-atom(s) only: compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: other. The rate of duty will be 6.5 percent ad valorem.
With regard to the applicable rate of duty, the subject product is also provided for in HTSUS heading 9902. HTSUS subheading 9902.06.09, by virtue of legislative action, provides for a temporary reduction in the rate of duty for Bis(2,2,6,6-tetramethyl-1-octyloxy-4-piperidyl) sebacate (CAS No. 129757-67-1) (provided for in subheading 2933.39.61).” Accordingly, the instant product will be entitled to beneficial treatment under HTSUS subheading 9902.06.09. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020.
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 the 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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division