CLA-2-39:OT:RR:NC:N2:237

Mr. Jonathan G. Ashton, President
Island Home Building Materials, Inc.
1622 Kanakanui Street
Honolulu, Hawaii 96817

RE: The tariff classification of Nano Energy-Saving & Anti-UV Solution waterborne polyurethane coating from China.

Dear Mr. Ashton:

In your letter dated November 1, 2011 you requested a tariff classification ruling. You provided MSDS and technical data sheets for our review.

Nano Energy-Saving & Anti-UV Solution is described as a waterborne polyurethane coating for glass. The product consists of polyurethane resin with nano tin oxide in a water solution. The product is designed for coating the glass of doors, windows, curtain walls, vehicles, iceboxes and glasshouses for energy-saving, heat preservation, anti-ultraviolet light, electromagnetic shielding and antistatic applications. The product will be imported as a blue-black liquid in bulk quantities.

The applicable subheading for Nano Energy-Saving & Anti-UV Solution waterborne polyurethane coating will be 3909.50.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other polyurethanes in primary forms. The rate of duty will be 6.3% 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 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.

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