CLA-2-38:OT:RR:NC:N3:135
Mr. Andrew Rogers
3V Sigma USA Inc.
888 Woodstock Street Georgetown, SC 29440
RE: The tariff classification of a light stabilizer from China
Dear Mr. Rogers:
In your letter dated January 18, 2023, you requested a tariff classification ruling.
“Chimassorb 119 FL, EVERSTAB LS-119,” is said to be white to light yellow crystalline powder or granules. It consists of 90 percent 1,3,5-triazine-2,4,6-triamine,N,N’’’-[1,2-ethane-diyl-bis[[[4,6-bis- [butyl(1,2,2,6,6-pentamethyl-4-piperidinyl) amino]-1,3,5-triazine- 2-yl]imino]-3,1-propanediyl]]- bis[N’,N’’-dibutyl-N’,N’’-bis(1,2,2,6,6-pentamethyl-4-piperidinyl)] (CAS# 106990-43-6) and 10 percent butanedioic acid, dimethylester, polymer with 4-hydroxy-2,2,6,6-tetramethyl-1-piperidine ethanol (CAS# 65447-77-0). The product is typically used as a hindered amine light stabilizer in the plastics industry.
The applicable subheading for the hindered amine light stabilizer will be 3812.39.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “antioxidizing preparations and other compound stabilizers for rubber or plastics: [o]ther: [o]ther: [o]ther.” The general rate of duty will be 5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3812.39.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3812.39.9000, 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, including information on exclusions and their effective dates, 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.
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 (EPA). Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at (202) 554-1404, by e-mailing to [email protected], or by visiting its 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division