CLA-2-39:OT:RR:NC:N2:237
Dr. Lucio Siano, President
Coim USA, Inc.
286 Mantua Grove Road
West Deptford, NJ 08066-1738
RE: The tariff classification of twelve thermoplastic polyurethane elastomers from Italy.
Dear Dr. Siano:
In your letter dated March 21, 2013 you requested a tariff classification. You provided twelve sets of dumbbell samples, compounding recipes and elastomeric stretch and return test results for eleven products, along with Technical Data, Typical Properties and MSDS sheets for our review.
Laripur 8225 and 8025DP are described as polyester based thermoplastic polyurethane elastomers designed for resistance to hydrolysis and improved flexibility at low temperatures. Injection molding applications include sport soles, wheels, masks and technical items. Extrusion applications include hoses, profiles, transmission belts and films.
Laripur 6560, 7560 and 9060EM are described as polyether based thermoplastic polyurethane elastomers designed for flexibility and resistance to hydrolysis, microbiological attack, cold and oxidation. Injection molding applications include ski boots, tags and technical items. Extrusion applications include hoses, profiles and films.
Laripur 6515, 7015 and 5018B are described as polyester based thermoplastic polyurethane elastomers designed for fast processing cycles, flexibility and resistance to abrasion. Injection molding applications include high flexibility soles in the shoe industry.
Laripur 107-93A is described as a polyester based thermoplastic polyurethane elastomer designed for high compression set, resistance to oils and high temperatures. Injection molding applications include heavy-duty hydraulic seals.
Laripur 9020T is described as a polyester based thermoplastic polyurethane elastomer designed for resilience, resistance to tear and abrasion and stability in water, solvents, light and oxidation. Injection molding applications include sport soles, screen elements, wheels and technical items.
Laripur 8040 is described as a polyester based thermoplastic polyurethane elastomer designed for calendering and soluble grades for the production of synthetic leather.
Laripur 2102-90AE is described as a polyester based thermoplastic polyurethane elastomer designed for flexibility with constancy at temperature variations and resistance to abrasion, compression, hydrolysis, oils, fats and solvents. Injection molding applications include watch belts, bellows and technical items.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not 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 to Chapter 39.09 (3) Polyurethanes provides: This class includes all polymers produced by the reaction of polyfunctional isocyantes with polyhydroxy compounds, such as, castor oil, butane-1,4-diol, polyether polyols, and polyester polyols. Polyurethanes exist in various forms, of which the most important are the foams, elastomers, and coatings. They are also used as adhesives, molding compounds and fibers. These products are often traded as one part of a multi-component system or set. This group also includes mixtures of polyurethane and unreacted polyfunctional diisocyanate (e.g., toluene diisocyanate). Laripur 8225, 8025DP, 6560, 7560, 9060EM, 6515, 7015, 5018B, 107-93A, 9020T, 8040 and 2102-90AE are thermoplastic polyurethanes produced by the reaction of isocyanates with polyether polyols or polyester polyols.
Additional U.S. Note 1. is relevant to your product and provides: the term "elastomeric" means a plastics material which after cross-linking can be stretched at 20°C to at least three times its original length and that, after having been stretched to twice its original length and the stress removed, returns within five minutes to less than 150 percent of its original length. Elastomeric plastics may also contain fillers, extenders, pigments or rubber-processing chemicals, whether or not such plastics material, after the addition of such fillers, extenders, pigments or chemicals, can meet the tests specified in the first part of this note. Based on the dumbbell samples, compounding recipes and elastomeric stretch and return test results you provided, Laripur 8225, 8025DP, 6560, 7560, 9060EM, 6515, 7015, 5018B, 107-93A, 9020T, 8040 and 2102-90AE thermoplastic polyurethane elastomers meet the requirements for "elastomeric" in Additional U.S. Note 1.
The applicable subheading for Laripur 8225, 8025DP, 6560, 7560, 9060EM, 6515, 7015, 5018B, 107-93A, 9020T, 8040 and 2102-90AE thermoplastic polyurethane elastomers will be 3909.50.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polyurethanes: Elastomeric, in primary forms. The rate of duty will be free.
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