CLA-2-38 OT:RR:NC:N2:235
Ms. Cynthia D. Dixon
Akzo Nobel Services Inc.
525 W Van Buren Street
Chicago, IL 60607
RE: The tariff classification of Perkadox® BC-40-PS and Trigonox® 101-45S-PS from China.
Dear Ms. Dixon:
In your letter dated June 26, 2015, you requested a tariff classification ruling for two items. Your inquiry was submitted to the U.S. Customs and Border Protection laboratory for analysis. The analysis is now complete.
Perkadox® BC-40-PS is composed of approximately 40% dicumyl peroxide (DCP) in a paste with silicone oil and silica. This product is mainly used for the crosslinking of natural and synthetic rubber, as well as polyolefin. Trigonox® 101-45S-PS is composed of approximately 45% 2, 5-bis (tert-butylperoxy) – 2, 5-dimethylhexane (DHBP) in silicone oil and silica. This product is mainly used for the cross-linking of silicone rubbers. The addition of silicone oil and silica in each product decreases the hazard class, largely due to the dilution of the active ingredient of each product below fifty percent. The presence of silicone oil and silica, which is added to both products, facilitates their use as a cross-linking agent, making them preparations of Chapter 38.
You have suggested classification of both products under tariff subheading 2909.60, HTSUS. Please note that Chapter Note 1(a) in Chapter 29 restricts the scope of the heading in that chapter to include only separate chemically defined organic compounds, whether or not containing impurities. The presence of silicone oil and silica render both products more suitable for use as cross-linking agents, and therefore would not be considered impurities.
The applicable subheading for the Perkadox® BC-40-PS and Trigonox® 101-45S-PS will be 3815.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included: Other: Other.” The general rate of duty will be 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 Kimberly Praino at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division