CLA-2-32:OT:RR:NC:N3:136
Radu Coman
Rolio, LLC
2346 Burnside Street Simi Valley, CA 93065
RE: The tariff classification of Epoxy Pigment Paste from China
Dear Mr. Coman:
In your letter dated August 1, 2023, you requested a tariff classification ruling on Epoxy Pigment Paste.
The subject product is described as a pigment paste intended to be used to as a coloring agent for epoxy resin, silicon, and rubber. The provided Safety Data Sheet indicates that the Epoxy Pigment Paste is a preparation, primarily comprised of Bisphenol A Diglycidyl Ether Homopolymer (CAS#25085-99-8), Mica (CAS# 12001-26-2), Fluorphlogopite (CAS# 12003-38-2), Titanium Dioxide (CAS# 13463-26-2), pigments, and several other substances. This product is in viscous paste form and will be imported in 2 ounce jars.
The applicable subheading for the Epoxy Pigment Paste will be 3204.17.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Synthetic organic coloring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic coloring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined: Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Pigments and preparations based thereon: Other: Other: Other. The general rate of duty will be 6.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3204.17.9086, HTSUS, unless specifically excluded, are subject to the 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 3204.17.9086, 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 Notice 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. 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 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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division