CLA-2-35:OT:RR:NC:N2:237
Ms. Vanessa Rambo
Bostik, Inc.
11320 Watertown Plank Road
Wauwatosa, WI 53226
RE: The tariff classification of PE1135 linear saturated copolyester resin and PE1135DS solvent based liquid adhesive from various countries.
Dear Ms. Rambo:
In your letter dated September 3, 2010 you requested a tariff classification ruling for two products. You provided a Material Safety Data sheet on one product for our review.
PE1135 is described as a linear saturated copolyester resin used in formulating PE1135DS solvent based liquid adhesive, laminating adhesives, heat seal coatings and ink binders. The product is designed to be amorphous and highly soluble in standard solvents such as methyl ethyl ketone (MEK), toluol, ethyl acetate and acetone.
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 Heading 39.07 (5) (e) is applicable to your product and states: this heading covers other polyesters, these maybe unsaturated or saturated.
The applicable subheading for the linear saturated copolyester resins will be 3907.99.0150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other polyesters: Other: Other, in primary forms. The rate of duty will be 6.5% ad valorem.
We are returning your request for a ruling dated August 20, 2010 on Bostik PE1135DS solvent based adhesive, any related MSDS sheets. We need additional information in order to issue a ruling. Please submit the information described below:
For PE1135DS give a percent by weight breakdown of component materials as follows:
Synthetic polymer (linear saturated copolyester, nitrile rubber, modified styrene, etc.)
Hydrocarbon solvents (methyl ethyl ketone, toluol, ethyl acetate and acetone, etc),
Tackifier (for example, carboxy methylcellulose, glycerol ester of rosin, etc.), and
Any other additives by chemical name, function and percent by weight.
Solvent based adhesives generally consist of a synthetic polymer dissolved in a hydrocarbon solvent and additives such as fillers, tackifiers, etc. Chapter 39 covers synthetic polymers. Chapter 39 note 2. (e) is relative to your product and specifically excludes: solutions consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 percent of the weight of the solution (heading 3208). The total solvent content in each of your products exceeds 50 percent by weight. Chapter 32 heading 3208 covers solutions as defined in note 4. to that chapter. Chapter 32 note 4. provides for solutions consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 percent of the weight of the solution. Chapter 35 heading 3506 covers prepared glues and other prepared adhesives consisting of polymers or polymer blends of headings 3901to 3913, which, apart from any permitted additions to the products of chapter 39 (fillers, plasticizers, solvents, pigments, etc.), contain other added substances not falling in that chapter (e.g., waxes). Therefore, the identification of any additives by chemical name and function (filler, wax, tackifier, etc.) is necessary in order determine the classification of your products in either heading 3208 or 3506 (reference: ruling NY A87284).
If you decide to resubmit your request on Bostik PE1135DS, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.
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 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.
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