CLA-2-29:OT:RR:NC:N3:140
Mark Smith
Kowa American Corp.
55 East 59th Street, 19th floor New York, NY 10022
RE: The tariff classification of 3,4-Epoxycyclohexylmethyl Methacrylate (CAS # 82428-30-6) from China
Dear Mr. Smith:
In your letter dated March 21, 2023, you requested a tariff classification ruling.
The subject product is 3,4-Epoxycyclohexylmethyl Methacrylate (CAS # 82428-30-6) from China. The product will be used in the manufacture of UV curable adhesives or electronic coatings. The product 3,4,-epoxycyclohexlmethyl methacrylate, (CAS # 82428-30-6), is a cyclic carboxylic acid, containing an ester and an additional oxygen function. The product may appear by other names such as METHB (Methacrylate) and Methacrylic Acid, 7-Oxabicyclo(4.1.0)Hept-3-Yl methyl Ester.
The applicable subheading for 3,4-Epoxycyclohexylmethyl Methacrylate (CAS # 82428-30-6) will be 2918.99.5000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other: Other.” The rate of duty will be 4 percent ad valorem.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Evan Thomas at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division