CLA-2-38:OT:RR:NC:2:235
Ms. Ellen Kim
FNS Customs Brokers
3475 Piedmont Road NE, Suite 1200
Atlanta, GA 30305
RE: The tariff classification of “LGFlex GL 500 (CAS # 1571954-81-8)” from Korea
Dear Ms. Kim:
In your letter dated October 24, 2016, you requested a tariff classification ruling on “LGFlex GL 500 (CAS # 1571954-81-8).” You have indicated that the product at issue is a plasticizer, which the U.S. Customs & Border Protection Laboratory has described as a mixture of the following three components: diester of terephthalic acid, 2-ethylhexanol, and N-butanol. Your submission indicated that this product is intended to be used in plasticsol, sheets, wallpaper, and leather.
The applicable subheading for “LGFlex GL 500 (CAS # 1571954-81-8)” will be 3812.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; antioxidizing preparations and other compound stabilizers for rubber or plastics: Compound plasticizers for rubber or plastics: Other. The general rate of duty will be 5 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,
Steven A. Mack
Director
National Commodity Specialist Division