CLA-2-29:OT:RR:NC:N3:140
Mr. H. Michael Leightman
Ernst & Young LLP
1401 McKinney Street
Houston, Texas 77010
RE: The tariff classification of Hydrogenated MDI (HMDI), and Isophorone diisocyanate (IPDI) from China
Dear Mr. Leightman:
In your letter dated September 03, 2021, you requested a tariff classification ruling on behalf of your client, Wanhua Chemical (America) Co., Ltd.
The subject products are two separately identifiable organic compounds: 1) Hydrogenated MDI (HMDI) and 2) Isophorone diisocyanate (IPDI). You provide the following description of the two products.
HMDI and IPDI are intermediate materials used in the production of Polyurethane (PU), a versatile material having the advantages of both rubber and plastic. Wanhua Chemical America’s HMDI and IPDI commercial grade products are marketed as specific intermediate materials to the global PU manufacturing sector.
HMDI and IPDI are both aliphatic diisocyanate (ADI) which are specialty intermediate chemicals used primarily to make durable coatings, adhesives, sealants, elastomers, and textiles, among other products. They will be imported in similar conditions as separate chemicals, not part of a mixture.
You also provided chemical structures and CAS numbers for both products.
The applicable subheading for the Hydrogenated MDI (HMDI) (CAS # 5124-30-1), which is also
known as dicyclohexylmethane-4,4'-diisocyanate, will be 2929.10.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Compounds with other nitrogen function: Isocyanates: Other: Products described in additional U.S note 3 to section VI. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for Isophorone Diisocyanate (IPDI), (CAS # 4098-71-9), also known as 5-Isocyanato-1-(isocyanatomethyl)-1,3,3-trimethylcyclohexane, will be 2929.10.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Compounds with other nitrogen function: Isocyanates: Other: Products described in additional U.S note 3 to section VI. The rate of duty will be 6.5 percent ad valorem.
You indicated in a follow up email on September 03, 2021, that the country or origin for the instant products is China. You also indicated that there may be some additional processing performed in Canada. However, no specifics of the processing were submitted.
Effective July 6, 2018, the Office of the United States Trade Representative 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([x]), HTSUS. For additional information see “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 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20([x]) 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 subheading 9903.88.03.
Products of China classified under subheadings 2929.10.5500, 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 2929.10.5500, HTSUS, listed above.
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