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 RESITOP PL-4012 polymer blend of an amino-resin (CAS-34411-42-2) and a phenolic resin (CAS-9003-35-4) in aqueous solution from Japan.

Dear Mr. Sekiguchi:

In your letter dated November 16, 2011 you requested a tariff classification. You provided MSDS sheets for our review.

RESITOP PL-4012 is a polymer blend of 15-25% 2-aminoethanol-formaldehyde resin (CAS-34411-42-2) and 15-25% phenol-formaldehyde resin (CAS-9003-35-4) in 40-50% aqueous solution. The product will be imported as a pale yellow liquid for use as an additive in hydrophilic coatings for automotive parts. The applicable subheading for RESITOP PL-4012 polymer blend when the amino monomer unit predominates by weight over the phenol monomer unit will be 3909.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other amino-resins, in primary forms. The rate of duty will be 6.5% ad valorem.

The applicable subheading for RESITOP PL-4012 polymer blend when the phenolic monomer unit predominates by weight over the amino monomer unit will be 3909.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Phenolic resins, in primary forms. The rate of duty will be 6.5% 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