CLA-2-32:OT:RR:NC:2:236

Ms. Shameel Bowman
Nippon Paint USA Inc.
300 Frank W. Burr Blvd., Suite 10
Teaneck, NJ 07666

RE: The tariff classification of “SP5000 SWORD SILVER (W/W)” from Japan

Dear Ms. Bowman:

In your letter received April 15, 2016, you requested a tariff classification ruling on “SP5000 SWORD SILVER (W/W).” You have indicated that the product at issue is fully formulated automotive paint intended to be used by the U. S. automotive industry. Your submission describes “SP5000 SWORD SILVER (W/W)” as a silver-colored liquid paint, dispersed in a nonaqueous medium.

The applicable subheading for “SP5000 SWORD SILVER (W/W)” will be 3208.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in Note 4 to this chapter: Other. The general rate of duty will be 3.2 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 https://hts.usitc.gov/current.

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 [email protected].

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division