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

Mr. Michiyo Sekiguchi
Inside Sales Supervisor
Nippon Paint (USA) Incorporated
300 Frank W. Burr Blvd. - Suite 10
Teaneck, New Jersey 07666

RE: The tariff classification of Kuraray Poval PVA 105 polyvinyl alcohol (CAS-9002-89-5) from Japan.

Dear Mr. Sekiguchi:

In your letter dated November 10, 2011 you requested a tariff classification. You provided MSDS sheets for our review.

Kuraray Poval PVA 105 is described as fully hydrolyzed polyvinyl alcohol (CAS-9002-89-5). The product will be imported as white to pale yellow, odorless, powder to fine granules for use as an additive in an automotive paint.

The applicable subheading for Kuraray Poval PVA 105 polyvinyl alcohol (CAS-9002-89-5) will be 3905.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Poly(vinyl alcohol), whether or not containing unhydrolyzed acetate groups, in primary forms. The rate of duty will be 3.2% 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