CLA-2-32:RR:NC:2:236 I86652
John B. Pellegrini
Ross & Hardies
Park Avenue Tower 65 East 55th Street
New York, New York 10022-3219
RE: The tariff classification of “Resin in Solvent” from Switzerland
Dear Mr. Pellegrini:
In your letter dated September 16, 2002, you requested a tariff classification ruling on behalf of your client, Vantico Inc.
A sample was submitted with your request. Your letter described the merchandise as an epoxy resin in solvent. It was part of a solder mask system which has three components: 1) a resin in solvent; 2) a hardener which incorporates a pigment and colors the system; and, 3) a matting agent which adjusts the final surface appearance of the cured coating. Your letter indicated these components were imported individually and packaged in the United States as a set. The subject merchandise was always sold with the other components.
The sample was analyzed and found to contain epoxy resin in a volatile organic solvent. The percentage by weight of volatile organic solvents in the solution tested was 50.9 percent.
The applicable subheading for the “Resin in Solvent” will be 3208.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in note 4 to this chapter. The rate of duty will be 3.2%.
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 Deborah Walsh at (646) 733-3034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division