CLA-2-29:OT:RR:NC:N3:140
John Scott
Reagens USA
9640 Bayport Boulevard Pasadena, TX 77507
RE: The tariff classification of Distearyl Thiodipropionate (CAS No. 693-36-7) and Dilauryl Thiodipropionate (CAS No. 123-28-4)from China
Dear Mr. Scott:
In your letter dated March 4, 2024, you requested a tariff classification ruling.
Distearyl thiodipropionate is also known as thiodipropioic acid distearyl ester. Dilauryl thiodipropionate is also known as didodecyl 3,3'-thiodipropionate. You indicate that both compounds will be used as antioxidants in plastics.
You suggest classification in subheading 3812.39, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other antioxidant preparations and other compound stabilizers for rubber or plastics. However, note 1(a) to Chapter 38 provides that, with certain exceptions not applicable to the two items under review here, separate chemically defined compounds are not classifiable under any heading of the chapter. As such, they are precluded from classification in heading 3812.
The applicable subheading for the distearyl thiodipropionate and the dilauryl thiodipropionate will be 2930.90.9251, HTSUS, which provides for Organo-sulfur compounds: Other: Other: Other: Other: Other: Other: Other. The rate of duty will be 3.7 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/.
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.
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 Merari Ortiz at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division