CLA-2-34:OT:RR:NC:N3:136

Mr. Ute M. Marquez
Ion Care USA, LLC
112 Avenue E SW
Winter Haven, FL 33880

RE: The tariff classification of “Nanoflex Dura” from Germany

Dear Mr. Marquez:

In your letter dated August 9, 2019, you requested a tariff classification ruling on “Nanoflex Dura.”

Your submission describes the subject product as a water repellant coating and paint protection coating, commercially known as “Nanoflex Dura.” You state that this product is used by the automotive sector for long-term protection against corrosion, dirt, and the elements. The protective coating is comprised of a layer of quartz and ceramic polymers.

The applicable subheading for “Nanoflex Dura” will be 3403.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, antirust or anticorrosion preparations and mold release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 percent or more by weight of petroleum oils or oils obtained from bituminous minerals: Other: Other. The general rate of duty will be 6.5 percent ad valorem.

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