CLA-2-39:OT:RR:NC:N1:137
Hyong Jin Na
Yijung Customs Corporation
6 Eonju-ro 141-gil
Gangnam-gu Seoul Korea Baekhyang Building 6F
Seoul, South Korea
RE: The tariff classification of Acrylonitrile Butadiene Styrene (ABS) powder from Korea
Dear Mr. Na:
In your letter dated January 14, 2019 you requested a tariff classification ruling, on behalf of your client Kumho Petro Chemical Co., LTD. A sample was provided with your submission and will be retained.
The product is a white powder, described as acrylonitrile-butadiene-styrene (ABS) copolymer that will be used for ABS plastic resin. Laboratory analysis confirms that the product reflects the chemistry of ABS. The product consists of 60% butadiene monomer, 30% styrene monomer and 10% acrylonitrile monomer.
You suggest possible classification in 3903.30, Harmonized Tariff Schedule of the United States, which provides for Polymers of styrene, in primary forms: Acrylonitrile-butadiene-styrene (ABS) copolymers. However, Chapter 39, Subheading Note 4 provides that copolymers are to be classified according to the monomer unit that predominates by weight over the other comonomers. Classification in heading 3903, requires that the styrene comonomer unit must predominate by weight over every other single comonomer unit (in this case the acrylonitrile and butadiene comonomer units). Since the butadiene predominates by weight, the product cannot be classified as a polymer of styrene. Instead, the product is classifiable under heading 3902.
The applicable subheading for the acrylonitrile-butadiene-styrene powder with butadiene monomer predominating by weight will be 3902.90.0050, HTSUS, which provides for Polymers of propylene or of other olefins, in primary forms: Other: Other. The general rate of duty will be 6.5 percent 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 the 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division