CLA-2-39:OT:RR:NC:N:1:137
Jonathan Hupert
Biddle Sawyer Corporation
505 Eighth Avenue ,Suite 1802 New York, NY 10018
RE: The tariff classification of polybutylene succinate (CAS# 25777-14-4) from China
Dear Mr. Hupert:
In your letter dated April 21, 2023, you requested a tariff classification ruling.
The product under consideration is polybutylene succinate (PBS) or poly(1,4-butane diol succinate), (CAS# 25777-14-4). It is a saturated biodegradable polyester. It can be used for extrusion coating, blown film extruders, and injection molding. This product is being imported for use in the production of biodegradable packaging peanuts. It will be imported in 25 kg or 500 kg bags on pallets.
The applicable subheading for the polybutylene succinate or poly(1,4-butane diol succinate) will be 3907.99.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: other polyesters: other: other: other. The general rate of duty will be 6.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3907.99.5050, 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., 9903.88.02, in addition to subheading 3907.99.5050, 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 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division