CLA-2-29:OT:RR:NC:N3:140
Ms. Amanda Krome
Transchem Inc.
2141 Palomar Airport Road
Carlsbad, California 92011
RE: The tariff classification of Tert-Butyl-Acetate (CAS # 540-88-5) from China
Dear Ms. Krome:
In your letter dated November 26, 2019, you requested a tariff classification ruling.
The subject product is called Tert Butyl (or T-Butyl) Acetate (CAS # 540-88-5) It is also known as Acetic acid, 1,1-dimethylethyl ester. In your request letter you state the following:
“TBAC is a colorless flammable liquid with a camphor- or blueberry-like smell. It is used as a solvent in the production of lacquers, enamels, inks, adhesives, thinners and industrial cleaners. It has recently gained EPA volatile organic compound (VOC) exempt status[3]. It is manufactured from acetic acid and isobutylene. TBAC is a non-aromatic ester of acetic acid; there's no benzene ring in its structural formula.”
You also indicate that a broker suggested classification under 2915.33. We agree with your determination that 2915.33 is an incorrect subheading for this product.
The applicable subheading for T-Butyl acetate also known as Acetic acid, 1,1-dimethylethyl ester will be 2915.39.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for saturated acyclic monocarboxylic acids and their anhydrides, halides,
peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: esters
of acetic acid: other: other: other: other: other. The rate of duty will be 3.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2915.39.9000, HTSUS, unless specifically excluded, are subject to an 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 subheading 2915.39.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
With regards to your request for an “exemption” on this product, our office cannot issue “exemptions”. We would suggest that you contact the USTR at the email address listed above for further information on that issue.
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