CLA-2-39:OT:RR:NC:N2:237
David Verkaik
J. M. Rodgers Co., Inc.
1975 Linden Boulevard
Elmont, NJ 11003
RE: The tariff classification of four acrylic polymers in liquid form from various countries.
Dear Mr. Verkaik:
In your letter dated November 5, 2009, on behalf of your client Rhodia, Inc. you requested a tariff classification ruling for four items: Polycare 133, Mirapol PQ-11, Mirapol HSC-300 and Mirapol Surf-S 210. You have provided a detailed product data sheet for each item and no samples.
Polycare 133 is described as an aqueous polyquaternary amine salt consisting of polymethacrylamidopropyltrimonium chloride. The product is used in a wide spectrum of hair care products such as styling gels, sprays, conditioners, mousses etc.
Mirapol PQ-11 is described as a viscous liquid consisting of acrylic based polyquaternium-11. The product is used as a film-forming hair styling aid that is used in the formulation of mousses, gels, pump sprays and spritzes.
Mirapol HSC-300 is described as an aqueous solution of acrylic polymers. The product is used as an additive for hard surface cleaning formulations, including glass, automobile, bathroom and kitchen cleaners.
Mirapol Surf-S 210 is described as an aqueous solution of acrylic polymers. The product is used as an ingredient in formulas in non-food contact, hard surface sanitizers such as bathroom, kitchen, window, toilet bowl and all purpose cleaners.
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). The EN to Chapter 3906 is applicable to your products and provides: The expression “acrylic polymer” covers polymers of acrylic or methacrylic acid, of their salts or esters, or of the corresponding aldehydes, amides or nitriles.
The applicable subheading for the four acrylic polymers in liquid form will be 3906.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Acrylic polymers, in primary forms: Other: Other: Other. The rate of duty will be 4.2% 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division