Mr. Shameel Bowman
Nippon Paint (USA) Inc.
300 Frank W. Burr Blvd.
Suite 10
Teaneck, NJ 07666

RE: The tariff classification of Watersol NP-6100 from Japan

Dear Mr. Bowman:

In your letter, dated May 28, 2015, you requested a tariff classification ruling. A Manufacturer’s Safety Data Sheet was submitted for our review.

The product is identified as Watersol NP-6100, an additive for automotive paint. The product is a mixture of water, modified alkyd resin, and other ingredients. The modified alkyd resin is a polymer and the component which predominates by weight.

The applicable subheading for the Watersol NP-6100 will be 3907.50.0000, Harmonized Tariff Schedule of the United States, which provides for Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: Alkyd resins. The rate of duty is 6.5 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 on World Wide Web at

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 Laurel Duvall at [email protected].


Gwenn Klein Kirschner
National Commodity Specialist Division