Mr. Mark K. Smith
Kowa American Corp
55 East 59th Street 19th Floor
New York, NY 10022
RE: The tariff classification of Aspartic acid, N,N-(methylenedi-4,1-cyclohexanediyl) bis-, tetraethyl ester (CAS # 136210-30-5) from China
Dear Mr. Smith:
In your letter dated Friday June 12, 2020, you requested a tariff classification ruling.
The subject product is called Aspartic acid, N,N-(methylenedi-4,1-cyclohexanediyl) bis-, tetraethyl ester (CAS # 136210-30-5). It is an aromatic amino acid ester. It is also known as diethyl 2-[[4-[[4-[(1,4-diethoxy-1 4-dioxobutan-2-yl) amino]cyclohexyl]methyl]cyclohexyl]amino] butanedioate, and Desmophen LS 2973. You describe it as a "specific non-polymerized chemical" which is used to make the polyaspartic urethane coatings.
The applicable subheading for the Aspartic acid, N,N-(methylenedi-4,1-cyclohexanediyl)bis-, tetraethyl ester (CAS # 136210-30-5) will be 2922.49.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "Oxygen-function, amino-compounds: Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: Other: Other: Other: Other." The rate of duty will be 3.7 per cent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2922.49.8000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 2922.49.8000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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 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 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 the World Wide Web at https://hts.usitc.gov/current.
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 Paul Hodgkiss at Paul.Hodgkiss@cbp.dhs.gov.
Steven A. Mack
National Commodity Specialist Division