CLA-2-39:OT:RR:NC:N2:237
Mr. Jonathan Hupert
Biddle Sawyer Corporation
505 Eight Avenue
New York, New York 10018
RE: The tariff classification of Neopentyl Glycol Propoxylate liquid resin (CAS-52479-58-0) from India.
Dear Mr. Hupert:
In your letter dated April 26, 2013 you requested a tariff classification. You provided Technical Data, CAS and MSDS sheets for our review.
Your product is described as 100% Neopentyl Glycol Propoxylate (CAS-52479-58-0) and is also known as polyoxypropylene (2) neopentyl glycol. The product will be imported as a colorless to pale yellow liquid resin in bulk form for use in the adhesives and coating industries.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN to Chapter 39.07 (2) provides for other polyethers: Polymers obtained from epoxides, glycols or similar materials and characterized by the presence of ether-functions in the polymer chain. They are not to be confused with the polyvinyl ethers of heading 39.05, in which the ether-functions are substituents on the polymer chain. The most important members of this group are poly(oxyethylene) (polyethylene glycol), polyoxypropylene and polyphenylene oxide (PPO) (more correctly named poly(dimethylphenylene-oxide)). These products have a variety of uses, PPO being used, like the polyacetals, as engineering plastics, polyoxypropylene as an intermediate for polyurethane foam. Your product consisting of polyoxypropylene (2) neopentyl glycol (CAS-52479-58-0) in liquid resin form for use in use in adhesive and coating applications meets the requirements for other polyether resins in EN 39.07 (2).
The applicable subheading for Neopentyl Glycol Propoxylate (CAS-52479-58-0) in bulk liquid resin form will be 3907.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other polyethers, in primary forms. The rate of duty will be 6.5% ad valorem.
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., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division