CLA-2-32:OT:RR:NC:N2:236

Mr. Jason Ricketts
Kuehne & Nagel Inc.
639 Lambert Pointe Drive
St. Louis, MO 63042

RE: The tariff classification of SDBI ISOTROP 080319 and TAO –Tar Acid Oil (CAS 65996-82-9) from Canada

Dear Mr. Ricketts:

In your letter dated September 12, 2008 on behalf of MG Industries you requested a tariff classification ruling.

The samples that you submitted were analyzed by our laboratory.

In your letter you state that the SDBI ISOTROP 080319 is used to accelerate the drying process of your first coat application. Your literature indicates that the SDBI ISOTROP 080319 contains a binder, driers and non-aqueous solvents with the weight of the solvent exceeding 50 percent of the weight of the solution.

The applicable subheading for the SDBI ISOTROP 080319 will be 3208.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: based on polyesters. The rate of duty will be 3.7 percent ad valorem.

The Tar Acid Oil is a coal tar distillate consisting of a complex mixture of phenols, cresols, naphthalene, indene, phenylene and other aromatic hydrocarbons having an approximate distillation range of 130 degrees C to 250 degrees C.

The applicable subheading for the tar acid oil will be 2707.50.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the nonaromatic constituents: Other aromatic hydrocarbon mixtures of which 65 percent or more by volume (including losses) distills at 250 degrees C by the ASTM D 86 method. The rate of duty is 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 Debra Wholey at (646) 733-3034.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division