CLA-2-39:RR:NC:SP:237 K87976
Mr. Murray Glantz, President
KiON Corporation
1957-A Pioneer Road
Huntington Valley, PA 19006
RE: The tariff classification of polysilazane (100%) liquid polymers from Germany.
Dear Mr. Glantz:
In your letter dated July 9, 2004 you requested a tariff classification ruling for KiON VL20 (CAS-503590-70-3), KiON ML33/C33 (CAS-475645-84-2) and KiON ML33/C12 (CAS-475645-84-2) polysilazane (100%) liquid polymers which contain repeat units based on a silicon-nitrogen bond for use as high temperature and chemically resistant coatings.
In your letter you suggested classification under heading 3910, HTSUS, which provides for: Silicones. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to the HTSUS, although not dispositive, should be looked to for the proper interpretation of the HTSUS. EN 39.10 provides: The silicones of this heading are non-chemically defined products containing in the molecule more than one silicon-oxygen-silicon linkage, and containing organic groups connected to the silicon atoms by direct silicon-carbon bonds. However, KiON VL20, KiON ML33/C33 and KiON ML33/C12 polysilazane polymers contain repeat units based on a silicon-nitrogen bond.
The applicable subheading for KiON VL20, KiON ML33/C33 and KiON ML33/C12 polysilazane (100%) liquid polymers will be 3911.90.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Petroleum resins, coumarone-indene resins, poly-terpenes, polysulfides, polysulfones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms: Other: Other: Other: Other: Thermosetting. The rate of duty is 6.5 percent ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404.
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 merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division