CLA-2-32:OT:RR:NC:2:236
Mr. Patrick C. Reed
Simons & Wiskin, Attorneys at Law
220 Fifth Avenue, Suite 900
New York, NY 10001
RE: The tariff classification of five MSB printing ink bases from Spain
Dear Mr. Reed:
In your ruling request dated April 4, 2013, on behalf of your client, Sun Chemical Corporation (Sun), you requested a tariff classification ruling on five MSB printed ink bases. The five submitted four-ounce samples have been reviewed and will be returned.
In your submission, you identify the submitted samples as “MSB Black,” “MSB Yellow,” “MSB Red,” “MSB Blue,” and “MSB Violet.” You have indicated that these five products are concentrated printing inks. We have reviewed the provided composition breakdown for each product and agree that the list and quantities of contained substances is appropriate for printing inks.
The applicable subheading for “MSB Black” will be 3215.11.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: Printing ink: Black. The general rate of duty will be 1.8 percent ad valorem.
The applicable subheading for “MSB Yellow,” “MSB Red,” “MSB Blue,” and “MSB Violet” will be 3215.19.00, HTSUS, which provides for Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: Printing ink: Other. The general rate of duty will be 1.8 percent 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 Nuccio Fera at (646) 733-3034.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division