CLA-2-38:OT:RR:NC:N3 135
Masahiko Hayashi
MESEI Chemical Works, LTD.
1, Nakazawacho, Nishikyogoku,
Ukyoku, Kyoto 615-8666 Japan
RE: The tariff classification of MEIKANATE TP-11 from Japan
Dear Mr. Hayashi:
In your letter dated February 28, 2024, you requested a tariff classification ruling. Additional information was submitted by email dated March 6 and March 7, 2024.
MEIKANATE TP-11 consists mainly of blocked polyisocyanate and water with small amounts of a catalyst, a preservative, an antifoaming agent, and a stabilizer, packaged in a18 kg tin can. The product will be used as a cross-linking agent in textile printing. You explain that blocked polyisocyanate, the main component of MEIKANATE TP-11, is a substance in which isocyanate groups are masked by a blocking agent. This blocking agent dissociates and regenerates the isocyanate group upon heat treatment. Isocyanate groups react with the reactive functional groups such as hydroxy groups and amine groups. The isocyanate groups react with reactive functional groups contained in pigments, water repellents, and fibers to form a three-dimensional cross-linked structure, which is thought to provide durability against stresses such as washing and friction.
The applicable subheading for the MEIKANATE TP-11 will be 3809.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for [f]inishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: [o]ther: [o]f a kind used in the textile or like industries. The general rate of duty will be 6 percent ad valorem.
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 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 at800-471-7127, by e-mailing [email protected], or by visiting their website atwww.epa.gov.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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