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

RE: The tariff classification of “LF BOWSEI PM-308” from Japan

Dear Ms. Bowman:

In your letter received January 1, 2016, you requested a tariff classification ruling on “LF BOWSEI PM-308.” You have indicated that the product at issue is an anticorrosive pigment preparation, intended to be used in the manufacturing of automotive coatings.

The applicable subheading for “LF BOWSEI PM-308” will be 3206.49.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other coloring matter; preparations as specified in note 3 to this chapter, other than those of 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined: Other coloring matter and other preparations: Other: Preparations based on zinc oxides. The general rate of duty will be 1.3 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at

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 Nuccio Fera at [email protected].


Deborah C. Marinucci
Acting Director
National Commodity Specialist Division