CLA-2-32:OT:RR:NC:2:236

Mr. Michiyo Sekiguchi
Nippon Paint (US) Inc.
300 Frank W. Burr Blvd., Suite 10
Teaneck, NJ 07666

RE: The tariff classification of “AR-2000 (T) Scarlet GK UDP” (acrylic polymer based paint) from Japan

Dear Mr. Sekiguchi:

In your ruling request dated November 1, 2011, on behalf of Nippon Paint (USA) Inc., you requested a tariff classification ruling on “AR-2000 (T) Scarlet GK UDP” (acrylic polymer based paint).

In your submission, you state that the product is a waterborne acrylic resin paint used for automotive paint.

The applicable subheading for “AR-2000 (T) Scarlet GK UDP” (acrylic polymer based paint) will be 3209.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paint and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium: Based on acrylic or vinyl polymers. The rate of duty will be 5.1 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 Nuccio Fera at (646) 733-3434.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division