CLA-2-32:OT:RR:NC:N1:136
Andrea Abraham
Meeks, Sheppard, Leo & Pillsbury
4 Corporate Drive, Suite 292
Shelton, CT 06484
RE: The tariff classification of “Disperse Yellow 232, CAS number 35773-43-4” and “Solvent Yellow 160:1, CAS number 94945-27-4” from China
Dear Ms. Abraham:
In your ruling request dated August 2, 2019, on behalf of an undisclosed client, you requested a tariff classification ruling on “Disperse Yellow 232, CAS number 35773-43-4” and “Solvent Yellow 160:1, CAS number 94945-27-4.”
Your submission describes the two products at issue as coloring matter, which you identify as Fluorescent Yellow 10GN, also known as “Solvent Yellow 160,” “Disperse Yellow 232,” and “Macrolex Fluorescent Yellow 10GN.” The first product, “Disperse Yellow 232, CAS number 35773-43-4” is known by the chemical name 3-(5-chloro-1,3-benzoxazol-2-y1)-7-(diethylamine)-2H-chromen-2-one. The second product, “Solvent Yellow 160:1, CAS number 94945-27-4,” is known by the chemical name 3-(5-Chlorobenzoxazol-2-y1)-7-diethylaminocoumarin.
The applicable subheading for “Disperse Yellow 232, CAS number 35773-43-4” will be 3204.11.3500, Harmonized Tariff Schedule of the United States (HTSUS); which provides for Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Disperse dyes and preparations based thereon: Other: Products described in additional U.S. note 3 to section VI. The general rate of duty will be 6.5 percent ad valorem.
With regard to the applicable rate of duty, “Disperse Yellow 232, CAS number 35773-43-4” is also provided for in HTSUS heading 9902. HTSUS subheading 9902.07.97, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “Disperse Yellow 232 (3-(5-Chloro-2-benzoxazolyl)-7-(diethylamino)-2H-1-benzopyran-2-one) (CAS No. 35773-43-4) (provided for in subheading 3204.11.35).” Based on your submission, this product meets the prerequisites of this tariff provision and is entitled to beneficial treatment under HTSUS subheading 9902.07.97. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020.
The applicable subheading for “Solvent Yellow 160:1, CAS number 94945-27-4” will be 3204.19.1100, HTSUS; which provides for Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Other, including mixtures of coloring matter of two or more of the subheadings 3204.11 to 3204.19: Solvent dyes and preparations based thereon: Solvent yellow 160. The general rate of duty will be 6.5 percent ad valorem.
With regard to the applicable rate of duty, “Solvent Yellow 160:1, CAS number 94945-27-4” is also provided for in HTSUS heading 9902. HTSUS subheading 9902.08.66, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “Solvent Yellow 160:1 (CAS No. 35773-43-4) (provided for in subheading 3204.19.11).” Based on your submission, this product meets the prerequisites of this tariff provision and is entitled to beneficial treatment under HTSUS subheading 9902.08.66. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheadings 3204.11.3500 or 3204.19.1100, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 3204.11.3500 or 3204.19.1100, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division