CLA-2-35:OT:RR:NC::N3:135
Lucas Theo Rehaag
German American Chamber of Commerce, Inc.
80 Pine Street New York, NY 10005
RE: The tariff classification of two adhesives from Germany
Dear Mr. Rehaag:
In your letter dated August 15, 2023, you requested a tariff classification ruling on behalf of your client, Crespel & Deiters North America Inc. Additional information was submitted via email August 22, 2023.
DEFINOL FK 294 and DEFINOL V 426 are adhesives based on a combination of native and modified wheat starches used for corrugated cardboard production. Both are fine white to beige powders, imported in bulk in 55 lbs. per paper bag or 1,940 lbs. per big bag (super bag). DEFINOL FK 294 is a mixture of wheat starch, sodium carbonate, calcium dihydroxide, disodium tetraborate decahydrate, resin, and oil. DEFINOL V 426 is a mixture of wheat starch, disodium tetraborate decahydrate, resin, and oil. Both are dispersed in water to prepare a glue. DEFINOL V 426 needs an addition of sodium hydroxide. The applicable subheading for DEFINOL FK 294 and DEFINOL V 426 will be 3505.20.0000, HTSUS, which provides for glues based on starches, or on dextrins or other modified starches: [g]lues. The rate of duty will be 2.1 cents per kilogram plus 2.9 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division