CLA-2-32:OT:RR:NC:N3:136
Ms. Ellen A. DiLapi
Sumitomo Corporation of Americas
1979 Marcus Avenue
Lake Success, NY 11042
RE: The tariff classification of “Polyment NK-350” from Japan
Dear Ms. DiLapi:
In your letter dated November 20, 2019, you requested a tariff classification ruling on “Polyment NK-350.”
In your request letter, you state that the product at issue is an Aminoethylated Acrylic Polymer. This product is used in the production of adhesives, primers, and paints. Based on your description and product composition, “Polyment NK-350” would qualify for classification in heading 3911, Harmonized Tariff Schedule of the United States (HTSUS); however, heading 3208, HTSUS, provides in part for paint and varnishes as well as “solutions as defined in Note 4 of this chapter.” Note 4 to chapter 32 states: “Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 percent of the weight of the solution.” You state that the subject product is a solution of heading 3911, HTSUS, which is comprised of 65 percent by weight of volatile organic solvents (Toluene and 2-Propanol).
The applicable subheading for “Polyment NK-350” will be 3208.20.0000, 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: Based on acrylic or vinyl polymers. The general rate of duty will be 3.6 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