Mr. William Cheng
H&C Industries, Inc.
1311 Crenshaw Blvd.
Torrance, CA 90501
RE: Tariff classification of ethylene-vinyl alcohol copolymer (EVOH) from Taiwan.
Dear Mr. Cheng:
In your letter dated August 23, 2007 you requested a tariff classification ruling.
The product is described as ethylene-vinyl alcohol (EVOH) copolymer resin (CAS-26221-27-2) used in the manufacture of thermoformed blown bottle sheet for packaging bottled oils, liquid foods, solvents and carbonated beverages. Based on your Introduction to EVOH Resin, the copolymer is available in 3 grades: EV-32 (32% by weight ethylene), EV-38 (38% by weight ethylene) and EV-44 (44% by weight ethylene), the balance being vinyl alcohol. Vinyl alcohol is a derivative of vinyl acetate. Therefore, the product contains 50% or more of the derivatives of vinyl acetate by weight.
The applicable subheading for EV-32, EV-38 and EV-44 ethylene-vinyl alcohol copolymers (CAS-26221-27-2), which contain 50% or more polyvinyl alcohol by weight, will be subheading 3905.91.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms; Other: Copolymers: containing by weight 50 percent or more of derivatives of vinyl acetate. The rate of duty will be 4% 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with entry documents filed at the time merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.
Robert B. Swierupski