CLA-2-39:OT:RR:NC:N2:237
Mr. William Cheng
Import Manager
H&C Industries, Inc.
1311 Crenshaw Boulevard
Torrance, California 90501
RE: The tariff classification of a DA-1122 ethylene-vinyl acetate copolymer redispersible powder (CAS-24937-78-8) from Taiwan.
Dear Mr. Cheng:
In your letter dated February 1, 2010 you requested a tariff classification. You provided Technical Information and Material Safety Data Sheets for our review.
DA-1122 VAE Redispersible Powder consists of ethylene-vinyl acetate copolymer having a vinyl acetate monomer content greater than 70% (CAS-24937-78-8), a fine mineral filler which functions as an anti-blocking agent and polyvinyl alcohol which functions as a protective colloid. The product is free of solvents, plasticizers and film-forming aids. The product is water insoluble but it is readily dispersible in water (50% redispersion) and forms stable emulsions. The product is designed for use as a binder for blending with inorganic binders such as cement or as a sole binder for the manufacture of construction adhesives, wall surfacers and plasters. Applications include: thin-bed tile adhesives (as an adhesive binder); polystyrene thermal insulation sheet adhesives (for greater plasticity); cement and lime-cement finishing plasters (to improve both adhesion and flexibility); troweling compounds and wall surfacers in combination with hydraulic binders such as cement or gypsum (for better adhesion and flexibility); and gypsum based troweling and self leveling compounds (to increase flexural strength, impact resistance and adhesion). The product will be imported in the form of an odorless white powder with an average particle size of 110 microns and packaged in 25 kilogram size paper bags.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to Chapter 3906 is applicable to your products and provides: Polymers of vinyl acetate are generally used for the preparation of lacquers, paints, adhesives, finishing or impregnating agents for textiles, etc. Solutions and dispersions (emulsions and suspensions) of polyvinyl acetate are used, e.g., as adhesives.
The applicable subheading for DA-1122 ethylene-vinyl acetate copolymer redispersible powder (CAS-24937-78-8) will be 3905.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polymers of vinyl acetate or of other vinyl esters, in primary forms: other vinyl polymers in primary forms: Vinyl acetate copolymers: Other. The rate of duty will be 4 percent ad valorem.
In your letter you inquired about the availability of the temporary duty suspension provision under subheading 9902.24.55, HTSUS, which provides for ethylene-vinyl acetate copolymers, other than those in aqueous dispersions, containing 50 percent or more by weight of vinyl acetate monomer (CAS-24937-78-8) (provided for in subheading 3905.29.00). Please be advised that the effective period for products covered under this provision ended at midnight on 12/31/2009. Therefore, the rate of duty will remain at 4 percent ad valorem for the year 2010.
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., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division