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

Mark Smith
Kowa American Corp.
55 East 59th Street, 19th floor New York, NY 10022

RE:  The tariff classification of 3,4-Epoxycyclohexylmethyl-3',4'-Epoxycyclohexane Carboxylate, (CAS No. 2386-87-0) from China

Dear Mr. Smith:

In your letter dated July 17, 2023, you requested a tariff classification ruling.

The material in question is 3,4-Epoxycyclohexylmethyl-3',4'-Epoxycyclohexane Carboxylate.  You state that this material is in pure form where any other components are unintended impurities.  You also state that this substance will be used as raw material for UV cured or other cured resins used in electronic devices, inks and/or paints.

The applicable subheading for the 3,4-Epoxycyclohexylmethyl-3',4'-Epoxycyclohexane Carboxylate will be 2918.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other. The rate of duty will be 4 percent ad valorum.

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 John Bobel at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division