CLA-2-38:OT:RR:NC:2:235

Ms. Laura Callesano
CBC (America) Corp.
55 Mall Drive
Commack, NY 11725

RE: The tariff classification of a Catalyst (Product # SPC-414-20) from Japan

Dear Ms. Callesano:

In your letter dated October 20, 2010, you requested a tariff classification ruling.

The Catalyst consists of what you call a “cluster” of Titanium dioxide and Magnesium hydroxide in an Ethylene glycol slurry. The product is specifically designed for use as a catalyst in PET resin polymerization processing. As per our phone conversation, the solvent serves as a carrier for safety and transportation purposes. It does not have an individual catalytic function in the product.

The applicable subheading for the Catalyst (Product # SPC-414-20) will be 3815.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included: Other: Consisting wholly of inorganic substances: Other.” The rate of duty will be Free.

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 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 the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Hodgkiss at (646) 733-3046.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division