CLA-2-38:OT:RR:NC:2:239
Mr. Rick Van Arnam
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of chemical mixtures from France and Japan
Dear Mr. Arnam:
In your letter dated September 23, 2010, you requested a tariff classification ruling on behalf of your client Lubrizol Corporation.
The first product, SMACR, consists of a mixture of methacrylic acid esters, other ester adducts, water, methacrylic acid, and a combined weight of less than 5% hydroquinone and hydroquinone methyl ether which are polymerization inhibitors. As described in your letter, SMACR, is an alkyl methacrylate ester in liquid form made in France.
The second product, LMACR, consists of a mixture of acrylic and methacrylic acid esters, and contains less than 5% by weight hydroquinone, a polymerization inhibitor. As described in your letter, LMACR is an acrylate ester in liquid form made in Japan.
You suggest classification in 2916.14.2050, HTSUS which provides for esters of methacrylic acid: Other: Other. As a general rule, this chapter is restricted to separate chemically defined compounds, subject to the provisions of Note 1 to the Chapter. A product composed of substances deliberately added together during or after its manufacture (including purification) are excluded from Chapter 29.
You also suggest classification in Heading 3823, HTUS which provides for industrial monocarboxylic fatty acids and fatty alcohols, or alternatively in subheading 3824.90.4090, HTSUS which provides for chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Fatty substances of animal or vegetable origin and mixtures thereof. SMACR and LMACR both contain components which are not fatty acids, fatty alcohols or substances of animal or vegetable origin. Consequently, SMACR and LMACR are precluded from classification in heading 3823, HTSUS and subheading 3824.90.4090, HTSUS. SMACR and LMACR are mixtures of alkyl methacrylate esters with other components containing less than 5% by weight of one or more aromatic or modified aromatic substances. As indicated in your letter, the products are used in the manufacture of acrylic polymers.
The applicable subheading will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: 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 Richard Dunkel at (646) 733-3032.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division