CLA-2-39:OT:RR:NC:N1:137
Sean Landry
Kaneka North America
6161 Underwood Road
Pasadena, TX 77507
RE: The tariff classification of Kane Ace UM-300 from Malaysia
Dear Mr. Landry:
In your letter dated February 26, 2019 you requested a tariff classification ruling.
Kane Ace UM-300 is a copolymer consisting of butadiene, methyl methacrylate and styrene. Butadiene is the predominant monomer in the copolymer. The product is imported in the form of a white powder. It is used as an impact modifier in making molded parts, blown film and calendered sheet.
Classification was suggested in 3903.30, Harmonized Tariff Schedule of the United States, which provides for Polymers of styrene, in primary forms: Methyl methacrylate-butadiene-styrene (MBS) copolymers. However, Chapter 39, Subheading Note 4 provides that copolymers are to be classified according to the monomer unit that predominates by weight over the other comonomers. Classification in heading 3903, requires that the styrene comonomer unit must predominate by weight over every other single comonomer unit (in this case the methyl metacrylate and butadiene comonomer units). Since the butadiene predominates by weight, the product cannot be classified as a polymer of styrene. Instead, the product is classifiable under heading 3902.
The applicable subheading for the Kane Ace UM-300 will be 3902.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for polymers of propylene or of other olefins, in primary forms: Other: Other. The general rate of duty will be 6.5 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 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division