CLA-2-39:OT:RR:NC:N2:421

Shameel Bowman
Nippon Paint America
300 Frank W. Burr Boulevard, Suite 10
Teaneck, NJ 07666

RE: The tariff classification of Duranol T5651 from Japan

Dear Ms. Bowman:

In your letter dated January 5, 2016, you requested a tariff classification ruling.

The merchandise at issue is identified as Duranol T5651, a product intended for use in automotive coatings. Based on the material safety data sheet provided with your submission, the product is comprised of polyalkylenecarbonate diol, and is imported in the form of a colorless or pale yellow liquid.

The applicable subheading for the Duranol T5651 will be 3907.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: Polycarbonates. The rate of duty will be 5.8% 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 Evan Conceicao at [email protected].

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division