CLA-2-29:OT:RR:NC:N3:140

Mr. Mark Smith
Kowa American Corp.
55 East 59th Street, 19th Floor
Croton on Hudson, NY 10022

RE: The tariff classification of Octadecyl isocyanate (CAS # 112-96-9) from China

Dear Mr. Smith:

In your letter dated July 22, 2022, you requested a tariff classification ruling.

The product under consideration is Octadecyl isocyanate (CAS # 112-96-9). It is also known as Stearyl isocyanate. It is used as a dyeing and printing ancillary, mostly for Angora textiles.

The applicable subheading for the Octadecyl isocyanate will be 2929.10.2700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Compounds with other nitrogen function: Isocyanates: N-Butylisocyanate; Cyclohexyl isocyanate; 1-Isocyanato-3-(trifluoromethyl) benzene; 1,5-Naphthalene diisocyanate; and Octadecyl isocyanate. The general rate of duty will be Free.

Pursuant to U.S. Note 20(f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2929.10.2700, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty under 9903.88.03, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 2929.10.2700, HTSUS, listed above.

The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 merchandise may be subject to the Toxic Substances Control Act (TSCA), which is regulated by the U.S. Environmental Protection Agency (EPA). The TSCA Assistance Information Service (TSCA Hotline) provides both general and technical information on TSCA regulations. Services are provided to industry, labor and trade organizations, environmental groups, and the general public. The TSCA Assistance Information Service can be reached by phone at (202) 554-1404, or by accessing the following website: https://www.epa.gov/aboutepa/epa-hotlines. 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 John Bobel at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division