CLA-2-32:OT:RR:NC:N2:238
Mr. Kaz Takayama
Matsui International Co., Inc.
1501 West 178th Street
Gardena, CA 90248
RE: The tariff classification of Dyestone® X Colors from Japan
Dear Mr. Takayama:
In your letter dated January 27, 2009, you requested a tariff classification ruling. Your samples were sent to our laboratory for analysis. We apologize for the delay.
The subject products, Dyestone® X Color Yellow MX, Red MX, Pink MX, Blue MX and Black MX-B, were analyzed by the Customs Laboratory. These products were found to be water-based dispersions containing pigments, styrene-acrylic resin and water. In your submission you also provided chemical compositions for the dispersions. The pigments were identified as follows:
Yellow MX: Colour Index Pigment Yellow 017 (CAS# 4531-49-1)
Red MX: Colour Index Pigment Red 150 (CAS# 56396-10-2)
Pink MX: Colour Index Pigment Red 122 (CAS# 980-26-7)
Blue MX: Colour Index Pigment Blue 15 (CAS# 148-14-8)
Black MX-B: Colour Index Pigment Black 7 (aka Carbon Black, CAS# 1333-86-4)
In a separate faxed message you stated that these are color preparations that are formulated into inks at a later time. These Dyestone® X Colors are mixed with ink additives such as Dyestone® X Paste, Dyestone® Fixer XA, Dyestone® Thickener XA and Dyestone® Printgen XA-1 (see New York CBP Ruling Letter N050855 of May 1, 2009) according to various recipes required by the end user.
The applicable subheading for the Dyestone® X Color Yellow MX and Red MX will be 3204.17.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Pigments and preparations based thereon: Other: Other: Other." The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the Dyestone® Pink MX will be 3204.17.9021, HTSUS, which provides for "Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Pigments and preparations based thereon: Other: Other: Pigment red 122." The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for Dyestone® Blue MX will be 3204.17.6005, HTSUS, which provides for "Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Pigments and preparations based thereon: Other: Products described in additional U.S. note 3 to section VI: Pigment blue 15." The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for Color No.12 (Black) will be 3206.49.4000, HTSUS, which provides for “Other coloring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined: Other coloring matter and other preparations: Other: Preparations based on carbon black.” 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 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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 Harvey Kuperstein at (646) 733-3033.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division