CLA-2-38:OT:RR:E:NC:2:235
Mr. Michael Strong
Wacker Chemical Corporation
3301 Sutton Rd.
Adrian, MI 49221-9397
RE: The tariff classification of Elastosil® AUX Batch PT 1 Catalyst from Germany
Dear Mr. Strong:
In your letter dated May 12, 2009, you requested a tariff classification ruling.
The subject product, Elastosil® AUX Batch PT 1 Catalyst consists of a platinum catalytic preparation blended with a vinyl functional silicon fluid which you indicate functions as a carrier. You specifically request information on whether the catalytic preparation meets the definition of a “supported catalyst.”
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The Explanatory Notes state that a supported catalyst consists of “active substances deposited on a support.” As the vinyl functional silicon fluid is a carrier and clearly does not meet the definition of “deposited on a support,” the catalytic preparation is not considered a “supported catalyst” for tariff purposes.
The applicable subheading for the Elastosil® AUX Batch PT 1 Catalyst will be 3815.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included: Other: Other." The rate of duty will be 5 percent ad valorem.
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 Paul Hodgkiss at (646) 733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division