CLA-2-39:OT:RR:NC:N2:237
Mr. Sean M. Dyment
Logistics Manager
Kyocera Industrial Ceramics Corporation
5713 E. Fourth Plain Boulevard
Vancouver, Washington 98661
RE: The tariff classification of a phenolic resin modified alkyd resin varnish from Japan.
Dear Mr. Dyment:
In your letter dated February 10, 2010you requested a tariff classification ruling a for phenolic resin modified alkyd resin varnish. You provided MSDS sheets for our review.
The product described as a phenolic resin modified alkyd resin varnish consisting of 55-59% phenolic resin modified alkyd resin, 18% ethyl benzene and 25% xylene. The product will be imported as an amber colored viscous liquid and used to insulate armature wires in the manufacture of electric motors.
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 3907 (5) (a) is applicable to your products and states: alkyd resins are used mainly as coatings and in high grade varnishes and are supplied usually in viscous forms or solution.
The applicable subheading for the phenolic resin modified alkyd resin varnish will be 3907.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: Alkyd resins. The rate of duty will be 6.5% ad valorem.
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