CLA-2-32:OT:RR:NC:N3:36
Clinton Yu
Barnes & Thornburg LLP
555 12th Street NW, Suite 1200 Washington, DC 20004
RE: The tariff classification of Black CRSmax and NewV printing ink, and Color and White CRSmax and NewV printing ink from Germany and India
Dear Mr. Yu:
In your ruling request dated April 6, 2023, on behalf of your client, Hubergroup USA, Inc., you requested a tariff classification ruling on two products identified as Black CRSmax and NewV printing ink, and Color and White CRSmax and NewV printing ink.
In your submission, you indicate that the subject products in this ruling request fall into two printer ink product categories that are used primarily for commercial packaging applications including food packaging. You describe the product categories as follows:
1) The CRSmax series of printing inks, which are highly concentrated, mono-pigmented basic color inks with binder variants for conventional offset printing and absorbent surfaces, and which include series codes QX, QFX, MGA and NX.
2) The NewV series of printing inks, which are ultraviolet (“UV”)-radiation curable ink for offset printing on paper and plastic surfaces, and which include series codes XMGA and XMGP.
The CRSmax and NewV printing inks will be designed, manufactured, and imported for use as an offset lithographic ink. The sole purpose of the inks is for printing, specifically for various commercial packaging solutions including food packaging applications on paper and plastic. These products are all ready to use for printing in their imported condition.
You state that the country of origin for the CRSmax printing ink is Germany and India, and the country of origin for the NewV printing inks is India.
The applicable subheading for Black CRSmax and NewV printing ink will be 3215.11.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: Printing ink: Black: Other: Other: Offset lithograph. The general rate of duty will be 1.8 percent ad valorem.
The applicable subheading for Color and White CRSmax and NewV printing ink will be 3215.19.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: Printing ink: Other: Other: Other: Offset lithograph. The general rate of duty will be 1.8 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 (EPA). Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at 800-471-7127, by e-mailing to [email protected], 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 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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division