CLA-2-39:OT:RR:NC:N2:237

Joan P. Daniels, Vice President
Nippon Paint (USA) Incorporated
300 Frank W. Burr Boulevard - Suite 10
Teaneck, New Jersey 07666

RE: The tariff classification of CYMEL 254 melamine formaldehyde polymer in organic solvent from Japan

Dear Ms. Daniels:

In your letter dated March 20, 2014 you requested a tariff classification ruling. You provided MSDS sheets for our review. CYMEL 254 is described in the MSDS sheets as a melamine formaldehyde polymer in the form of a colorless liquid organic solvent solution for use in the manufacture of high solids solvent based primer automotive paint. The applicable subheading for CYMEL 254 melamine formaldehyde polymer in organic solvent will be 3909.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Melamine resins, in primary forms. The rate of duty will be 6.5% ad valorem.

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 (646) 733-3038.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division