CLA-2-39:OT:RR:E:NC:N2:237
Mr. Joseph M. Spraragen
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
Counselors at Law
399 Park Avenue - 25th Floor
New York, New York 10022-4877
RE: The tariff classification of five polyurethane coatings from various countries.
Dear Mr. Spraragen:
In your letter dated June 25, 2010, you requested a tariff classification ruling for Desotech Desolite polyurethane coatings DP-1007, DP-1004, DCP-0041, DSC-0049 and DP-1014XS produced by the reaction of polypropylene glycol (PPG) and toluene diisocyanate (TDI) resulting in urethane linkage and polyurethane comonomer units predominating by weight. These products are primary and secondary coatings used in manufacturing fiber optics.
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). EN to Chapter 39.09 (3) Polyurethanes: provides for all polymers produced by the reaction of polyfunctional isocyantes with polyhydroxy compounds, such as, polyether polyols, and polyester polyols. Polyurethanes exist in various forms, such as, foams, elastomers and coatings. DP-1007, DP-1004, DCP-0041, DSC-0049 and DP-1014XS polyurethane coatings are produced by the reaction of a polyether polyol (PPG) and a polyfunctional isocyante (such as TDI or other isocyanates).
The applicable subheading for the five Desotech Desolite polyurethane coatings will be 3909.50.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polyurethanes: Other, in primary forms. The rate of duty will be 6.3% 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