CLA-2-29:OT:RR:NC:2:239

Mr. Eric Cheng
H & C Industries
1311 Crenshaw Blvd.
Torrance, CA 90501

RE: The tariff classification of Eusorb UV-P (CAS 2440-22-4), Eunox AO-10 (CAS 6683-19-8), and Photocure TPO (CAS 75980-60-8) from Taiwan or China

Dear Mr. Cheng:

In your letter dated July 25, 2012 you requested a tariff classification ruling.

Eusorb UV-P (Chemical name - 2-(2’-Hydroxy-5’-methylphenyl)benzotriazole), also known as Drometrizole, is an aromatic compound containing only nitrogen hetero-atoms in the structure indicated for use as a UV-absorber for styrenic and acrylic polymers, adhesives and coatings. Eunox AO-10 (Chemical name - Tetrakis[methylene-3-(3',5'-di-tert-butyl-4'-hydroxyphenyl)propionate]methane), is an ester of a carboxylic acid with phenol function indicated for use as a highly efficient hindered phenolic antioxidant for polyolefins. Photocure TPO – (Chemical name – Diphenyl (2,4,6-trimethylbenzoyl)phosphine oxide), is an organo-inorganic aromatic compound indicated for use as a photo initiator for UV-curable systems. The applicable subheading for Eusorb UV-P will be 2933.99.7900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Heterocyclic compounds with nitrogen hetero-atom(s) only: Other: Other: Aromatic or modified aromatic: Other: Other: Products described in additional U.S. note 3 to section VI.” Pursuant to General Note 13 to the HTSUS this product is free of duty.

The applicable subheading for Eunox AO-10 will be 2918.29.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Other: Other. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for Photocure TPO will be 2931.90.3000, HTSUS, which provides for Other organo-inorganic compounds: Aromatic: Other: Other: Other: Products described in additional U.S. note 3 to section VI. Diphenyl (2,4,6-trimethylbenzoyl)phosphine oxide is eligible for temporary duty suspension under subheading 9902.24.39, HTSUS. The rate of duty will be free for merchandise entered on or before 12/31/2012.

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 Richard Dunkel at (646) 733-3032.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division