CLA-2-39:OT:RR:E:NC:SP:237
Mr. Eric P. Arneson
Director of Logistics
Stepan Company
22 West Frontage Road
Northfield, Illinois 60093
RE: The tariff classification and country of origin of a polyurethane resin
from Mexico.
Dear Mr. Arneson:
In your letter dated June 2, 2008 you requested a tariff classification and country of origin ruling.
Stepanfoam RI 9736-B is described as the B-component of a two part polyurethane system used in the manufacture of rigid polyurethane foam products. Stepanfoam RI 9736-B consists of Stepanfoam RI 9736 polyurethane base material and HCFC-141b blowing agent.
Stepan Company will manufacture Stepanfoam RI 9736 polyurethane resin base material as a bulk liquid at its Chicago factory and then export it to its facility in Mexico. In Mexico, HCFC-141b blowing agent will be blended into the RI 9736 and repackaged into intermediate bulk containers for export.
The applicable subheading for Stepanfoam RI 9736-B polyurethane resin will be 3909.50.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other polyurethanes, in primary forms. The rate of duty will be 6.3% ad valorem.
Stepanfoam RI 9736-B, being wholly obtained or produced entirely in the territory of the United States and Mexico, will meet the requirements of HTSUS General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the North American Free Trade Agreement (NAFTA) upon compliance with all applicable laws, regulations, and agreements.
Based on the information provided, the goods described above qualify under the NAFTA Preference Override in Section 102.19(b) of the Customs Regulations (19CFR102). Therefore, the country of origin for Customs duty and marking purposes will be Mexico, which is the last NAFTA country in which the goods were advanced in value or improved in condition. In accordance with the Country of Origin Marking requirements of Part 134 of the Customs Regulations (19CFR134) the intermediate bulk containers shall be legibly, indelibly and permanently marked in a conspicuous place: "Made in Mexico".
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA) administered by the U.S. Environmental Protection Agency (EPA). Additionally, Stepanfoam RI 9736-B contains HCFC-141b, which is a Class II ozone depleting substance subject to controls under Title VI of the clean Air Act. For further information on the TSCA and HCFC-141b import prohibitions, you may contact the EPA located at 402 M Street S.W., Washington, D.C. 20460, at telephone number 202-554-1404.
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 control number shown 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 Frank Cantone at 646-733-3038.
Sincerely,
Robert Swierupski
Director,
National Commodity
Specialist Division