CLA-2-40:OT:RR:NC:N2:421
Lindsay Meyer Venable LLP 575 Seventh Street NW Washington, DC 20004
RE: The tariff classification of Ricon® 100
Dear Ms. Meyer:
In your letter dated December 14, 2015, on behalf of Total Petrochemicals & Refining USA, you requested a tariff classification ruling.
The merchandise at issue, identified as Ricon® 100, is described as a copolymer of styrene and butadiene. The product is in liquid form and is used in a number of applications, including coatings, adhesives, and elastomers. You indicate that the product contains 17-27% styrene by weight of the dry polymer. Your submission contained product information and data intended to demonstrate that Ricon® 100 meets the definition of synthetic rubber, as the term is described in Chapter 40 of the Harmonized Tariff Schedule of the United States (HTSUS). Note 4(a) to Chapter 40 indicates that the expression “synthetic rubber” applies to: Unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 degrees centigrade and 29 degrees centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by note 5(b) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticizers and fillers, is not permitted.
You provided a laboratory analysis report demonstrating that dumbbell samples of Ricon® 100 were tested and found to meet the requirements of Note 4(a) to Chapter 40. Additional information was provided on the formulation of the dumbbell samples to show that they were vulcanized with sulfur and did not contain any substances not permitted by Note 4(a). Based on the information provided, the product at issue does meet the definition of a synthetic rubber of Chapter 40.
The applicable subheading for the Ricon® 100 will be 4002.19.0019, HTSUS, which provides for Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip: Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): Other: Containing 50% or less styrene by weight of the dry polymer: Other.
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 Evan Conceicao at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division