CLA-1-28:OT:RR:NC:N3:136
Kent Sunakoda
James J. Boyle & Co.
1000 Corporate Center Drive, Suite 400
Monterey Park, CA 91754
RE: The tariff classification of “Tipaque Black SG-101” and “Tipaque Black SG-103” from Japan
Dear Mr. Sunakoda:
In your ruling request dated April 20, 2021, on behalf of your client, Ishihara Corporation (U.S.A.), you requested a tariff classification ruling on “Tipaque Black SG-101” and “Tipaque Black SG-103.”
In your request, you describe “Tipaque Black SG-101” as calcium manganese titanium oxide (CAS # 153728-36-0), also known as pigment black 36 on the colour index. For classification purposes, we have determined that this product is an oxide compound.
In your request, “Tipaque Black SG-103” is described as calcium manganese titanium oxide (CAS # 153728-36-0) with aluminum oxide (CAS # 1344-28-1). For classification purposes, we have determined that this product is a colorant preparation.
The applicable subheading for “Tipaque Black SG-101” will be 2825.90.9000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides: Other: Other. The general rate of duty will be 3.7 percent ad valorem.
The applicable subheading for “Tipaque Black SG-103” will be 3206.49.6050, HTSUS, which provides for Other coloring matter; preparations as specified in note 3 to this chapter, other than those of 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined: Other coloring matter and other preparations: Other: Other: Other. The general rate of duty will be 3.1 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