Mr. Michiyo Sekiguchi
Inside Sales Supervisor
Nippon Paint (USA) Incorporated
300 Frank W. Burr Boulevard - Suite 10
Teaneck, New Jersey 07666
RE: The tariff classification of a Resitop PL-6757 blend of phenol formaldehyde resin and urea polymer with formaldehyde in water from Japan.
Dear Mr. Sekiguchi:
In your letter dated March 28, 2012 you requested a tariff classification. You provided a percent by weight component breakdown and MSDS sheets for our review.
Resitop PL-6757 is described as a blend of 35-45% phenol formaldehyde resin (CAS-9003-35-4) and 5-15% urea polymer with formaldehyde (CAS-9011-05-6) and 40-50% water. The product is used in the formulation of hydrophilic coatings applied to the aluminum fins of evaporator and condenser units of automobile air conditioning systems. The phenol formaldehyde resin component predominates by weight.
Chapter note 4. is appropriate to your product and provides: copolymers and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single monomer unit. For the purpose of this note, constituent comonomer units of polymers falling in the same heading shall be taken together. The product is a polymer blend of phenol formaldehyde (3909.40) and urea formaldehyde (3909.10) resins falling under the same heading (3909). Subheading note 1. (b) provides: polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions. In the product, the phenol formaldehyde component predominates by weight.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally
indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN 39.09 (2) applies to your product and provides for Phenolic resins: This group comprises a wide range of resinous materials derived from the condensation of phenol or its homologues or substituted phenols, with aldehydes such as formaldehyde, acetaldehyde, furfuraldehyde, etc. The product is a blend of phenol formaldehyde resin and urea formaldehyde resin with phenol formaldehyde resin predominating by weight.
The applicable subheading for a Resitop PL-6757 blend of phenol formaldehyde resin and urea polymer with formaldehyde in water will be 3909.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Phenolic resins, in primary forms. The rate of duty will be 6.5 percent ad valorem.
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., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Frank Cantone at (646) 733-3038.
Thomas J. Russo
National Commodity Specialist Division