CLA-2-38:OT:RR:NC:2:235
Mr. Mike Soroka
Airboss, Rubber Compounding Division
101 Glasgow Street
Kitchener, Ontario Canada N2G 4X8
RE: The tariff classification of a chemical masterbatch from Canada
Dear Mr. Soroka:
In your letter dated April 23, 2012 you requested a tariff classification ruling. As you were previously notified, the samples you provided with your request were forwarded to our laboratory for analysis. That analysis is now complete.
Based on the laboratory analysis of the sample you supplied, we agree with your description of the instant product as a mixture of an aromatic antioxidant resin and a zinc oxide powder. We disagree with your suggested classification. The provision you indicated in your request is for non aromatic compounds. However one of the indicated ingredients is aromatic based on its chemical structure. The mixture will function as an antioxidant preparation in the manufacture of rubber compounds. You indicated that the product will be imported two different batch size quantities in either 9.18 pound bags (Code 1747-SNPP), or 10.41 pound bags (Code 71370-SNPP).
The applicable subheading for both batch sizes of the aromatic antioxidant resin and zinc oxide powder mixture will be 3812.30.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; antioxidizing preparations and other compound stabilizers for rubber or plastics: Containing any aromatic or modified aromatic antioxidant or other stabilizer: Antioxidizing preparations and other compound stabilizers for rubber or plastics: Other.” The rate of duty will be 6.5 percent ad valorem.
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 Paul Hodgkiss at (646) 733-3046.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division