CLA-2-39:OT:RR:NC:N2:237
Mr. Thomas J. O’Donnell
Rodriguez, O’Donnell, Gonzalez & Williams, P.C.
8430 West Bryn Mawr Avenue Suite 525
Chicago, Illinois 60631
RE: The tariff classification of butene-diol vinyl alcohol copolymer (CAS-917249-64-0) powder and pellets from Japan.
Dear Mr. O’Donnell:
In your letter dated March 26, 2010, on behalf of Noltex L.L.C., you requested a tariff classification ruling. You provided a chemical reaction diagram, chemical formula, proof of the chemical structure and CAS page for our review.
Butene-diol vinyl alcohol copolymer (BVOH) is produced by the copolymerization of vinyl acetate monomer with 1,1’-(1-ethenyl-1,2-ethanediyl) diacetate comonomer followed by hydrolysis. The resulting product contains both fully hydrolyzed BVOH (consisting of vinyl alcohol and butene-diol monomer groups) and partially hydrolyzed BVOH (consisting of vinyl alcohol, butene-diol and unhydrolyzed vinyl acetate monomer groups). No single monomer of BVOH contributes 95% or more by weight of the total monomer content. BVOH contains by weight 50% or more of derivatives of vinyl acetate. BVOH will be imported in bulk powder and pellet forms for use as an emulsifying agent for vinyl acetate and acrylic resins, as a melt molding agent (for film, sheet and injection molding), as a binder, barrier and coating agent and for use in melt spinning nonwoven fabric.
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 39.05 is applicable to your product and provides: This heading covers all vinyl polymers other than those of heading 39.04 (polymers of vinyl chloride or of other halogenated olefins). Polyvinyl alcohol (PVOH) is a vinyl ester polymer prepared by the hydrolysis of polyvinyl acetate (PVAc) and may contain unhydrolyzed PVAc groups. BVOH is a copolymer of PVOH and BVOH containing unhydrolyzed PVAc groups. BVOH contains by weight 50% or more of derivatives of PVAc.
The applicable subheading for butene-diol vinyl alcohol copolymer (CAS-917249-64-0) will be 3905.91.1000, 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: Other: Copolymers: Containing by weight 50 percent or more of derivatives of vinyl acetate. The rate of duty will be 4 percent 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