CLA-2-38:OT:RR:NC:N3 135
Alex Kaseman
AFC International
16520 S Tamiami Trl Fort Myers, FL 33908
RE: The tariff classification of a heat stabilizer from India
Dear Mr. Kaseman:
In your letter dated November 18, 2024, you requested a tariff classification ruling written on behalf of Enchanted Materials. Additional information was provided by email, dated November 20, November 21, and November 22, 2024.
The product identified as EMHPP300STB is a heat stabilizer consisting of 30 - 60 percent 2 ethylhexyl thioglycolate (CAS# 7659-86-1) and 40-60 percent zinc carboxylate (CAS# 136-53-8). It is imported in liquid form, packaged in 1000 kg totes. The product will be added to PVC (poly vinyl chloride) formulations as a heat stabilizer to make plastic products for outdoor and interior use, such as PVC siding, window and door profile extrusions.
The applicable subheading for the EMHPP300STB will be 3812.39.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “antioxidizing preparations and other compound stabilizers for rubber or plastics: [o]ther: [o]ther: [o]ther.” The rate of duty will be 5 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/.
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