CLA-2-29:OT:RR:NC:N3:140
Mr. Jonathan Hupert
Biddle Sawyer Corporation
505 Eighth Ave
New York, New York 10018
RE: The tariff classification of Neopentyl glycol propoxylate diacrylate from China
Dear Mr. Hupert:
In your letter dated September 21, 2021, you requested a tariff classification ruling.
The subject product is called Neopentyl glycol propoxylate diacrylate (CAS # 84170-74-1). It is indicated to be used in UV paint for dilution and as an additive in UV inks and UV coatings. It is also known as 3-[2,2-Dimethyl-3-(3-prop-2-enoyloxypropoxy)propoxy]propyl Prop-2-enoate. The name is also abbreviated in your request as Neopentylglcol (PO)2 Diacrylate (CAS # 84170-74-1).
We consulted with the CBP Lab Chemists in our review. They indicate that similarly named compounds appear to be described in certain resources as mixtures with varying length side chains or possessing polymer like properties. The instant ruling is only applicable to the subject product when imported as a separately identifiable organic chemical compound with the molecular formula C17H28O6.
The applicable subheading for the Neopentyl glycol propoxylate diacrylate (CAS # 84170-74-1) will be 2916.12.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Esters of acrylic acid: Other: Other. The rate of duty will be 4.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2916.12.5050, 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 2916.12.5050, 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, including information on exclusions and their effective dates, 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.
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