CLA-2-39:OT:RR:E:NC:N2:237
Ms. Donna M. Mullins
CV International, Inc.
5300 Kennedy Road
Suite C
Forest Park, GA 30297
RE: The tariff classification of four liquid acrylate based surface coatings from South Africa.
Dear Ms. Mullins:
In your letter dated June 13, 2010, on behalf of Tile & Floor Care Chemicals, you requested a tariff classification ruling for four liquid acrylate based surface coatings. You provided MSDS sheets and CAS numbers for our review.
Top Seal, Invisible Seal, Natural Stone Sealer and Smart Seal consist of liquid acrylate emulsions used as surface coatings in the tile and floor industry.
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 ENs to Chapter 39, in pertinent part, provide for: Primary forms: (1) Liquids and pastes. These may be the basic polymer which requires "curing" by heat or otherwise to form the finished material, or may be dispersions (emulsions and suspensions) or solutions of the uncured or partly cured materials. In addition to substances necessary for "curing" such as hardeners (cross-linking agents or other co-reactants and accelerators), these liquids or pastes may contain other materials such as plasticisers, stabilisers, fillers and colouring matter, chiefly intended to give the finished products special physical properties or other desirable characteristics. The liquids and pastes are used for casting, extrusion, etc., and also as impregnating materials, surface coatings, bases for varnishes and paints, or as glues, thickeners, flocculants, etc. The four instant products are liquid acrylate emulsions used as surface coatings in the tile and floor industry.
The applicable subheading for the four surface coatings 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