CLA-2-39:OT:RR:NC:N2:237
Ms. Susan Erb
Senior Expert Product Safety
DSM Desotech, Inc.
1122 St. Charles Street
Elgin, Illinois 60120
RE: The tariff classification of three epoxide resin based coatings from various countries.
Dear Ms. Erb:
In your letter dated March 21, 2013 you requested a tariff classification ruling. You provided the CAS Numbers, Percent by Weight Compositions and MSDSs for review.
ProtoGen 18920 Gray, ProtoGen O-XT Clear and 08420 ProtoGen O-XT White are described as epoxy-based coatings imported for use in various coating applications.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN 39.07 (3) Epoxide Resins is relevant to your products and provides: (3) Epoxide Resins: Polymers made, for example, by condensing epichlorohydrin (1-chloro-2,3-epoxypropane) with bisphenol A (4,4’-isopropylidenediphenol), novolak (phenolic) resins or other polyhydroxy compounds or by epoxidising unsaturated polymers. Whatever the basic structure of the polymer, these resins are characterised by the presence of reactive epoxide groups which allow them to be readily cross-linked at the time of use, e.g. by the addition of an amino compound, an organic acid or anhydride, a boron trifluoride complex or an organic polymer. Epoxide resins range from low viscosity liquids to high melting solids; they are used as surface-coatings, as adhesives, as moulding or casting resins, etc. HTSUS Section VI Note 3. is also relevant to your products and provides: 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) Having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) Entered together; and (c) Identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. Your three products meet the requirements for goods provided for in HTSUS Section VI Note 3. and epoxide resins in EN 39.07 (3).
The applicable subheading for the ProtoGen 18920 Gray, ProtoGen O-XT Clear and 08420 ProtoGen O-XT White epoxy-based coatings will be 3907.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Epoxide resins, in primary forms. The rate of duty will be 6.1% 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,
Thomas J. Russo
Director
National Commodity Specialist Division