CLA-2-38:OT:RR:NC:N3:139
Raymond Kotowski
Ingevity Corporation
4920 O'Hear Avenue, Suite 300 North Charleston, SC 29405
RE: The tariff classification of Phenol, 4-(1,1-dimethylethyl)-, polymer with sulfur chloride from China
Dear Mr. Kotowski:
In your letter dated January 30, 2025, you requested a tariff classification ruling.
The substance under review has a chemical name of Phenol, 4-(1,1-dimethylethyl)-, polymer with sulfur chloride, with a CAS Number of 60303-68-6. It has numerous different product names, but for purposes of this ruling letter, it will be called Rosinox. You state that Rosinox is a bleaching agent and catalyst for the disproportionation of rosin and rosin esters, and also an antioxidant and stabilization agent for them as well. It is also used in adhesives, coatings, inks, and rubber applications. You had previously submitted a request for substitution manufacturing drawback authorization where Rosinox was one of the items that was to be used to manufacture the exported items for which drawback would be claimed.
In your submission you suggest classification for Rosinox in subheading 2930.90.2900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Organo-sulfur compounds: Other: Aromatic: Other: Other.” We disagree.
Based on the information you forwarded to us as part of the substitution manufacturing drawback authorization (44-08252-001), dated December 21, 2022, our CBP laboratory determined that Rosinox is not a separate chemically defined organic compound as defined in Chapter 29 Note 1, and therefore excluded from being classified in that Chapter.
The applicable subheading for Rosinox will be 3824.99.2900, HTSUS, which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The rate of duty will be 6.5 percent ad valorem.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 3824.99.2900, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3824.99.2900, 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., 9903.88.03, in addition to subheading 3824.99.2900, 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/programs-administration/trade-remedies, 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/.
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 John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division