Mr. John F. Jäger
Toyota Tsusho America, Inc.
702 Triport Road
Georgetown, KY 40324
RE: The tariff classification of Diluent M Solvent, CAS # 56539-66-3, imported in bulk form, from Japan
Dear Mr. Jäger:
In your letter dated January 24, 2003, you requested a tariff classification ruling.
As stated in your letter, Diluent M Solvent is a solvent composed of 83% 3-Methoxy-3-methyl-1-butanol and 17% water indicated for use as a component in the manufacture of an aqueous acrylic paint.
In your letter, you suggest classification under 3814.00.5090 or 3824.90.9150. The provision 3814.00.5090 provides for other organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. The provision 3824.90.9150 provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included. The provisions mentioned above are for mixtures of chemical compounds. Diluent M Solvent is composed of a separate chemically defined compound and water. Chapter 29 Note 1 (d) includes separate chemically defined organic compounds dissolved in water. For tariff purposes, Diluent M Solvent is not considered a mixture. Based on the composition and chemical structure, this product is a nonaromatic ether-alcohol in water.
The applicable subheading for Diluent M Solvent will be 2909.49.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ether-alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other: Other….. The rate of duty will be 6.2 percent ad valorem.
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 Stephanie Joseph at 646-733-3268.
Robert B. Swierupski