CLA-2-39:OT:RR:NC:N2:237
Dr. Lucio Siano, President
Coim USA, Inc.
286 Mantua Grove Road
West Deptford, NJ 08066-1738
RE: The tariff classification of seven thermoplastic polyurethane elastomers from Italy.
Dear Dr. Siano:
In your letter dated July 18, 2012 you requested a tariff classification. You provided seven sets of dumbbell samples, compounding recipes and elastomeric stretch and return test results for seven products, along with Technical Data, Typical Properties and MSDS sheets for our review.
Laripur 5925, 6325 and 9125 are described as polyester based thermoplastic polyurethane elastomers designed for resistance to hydrolysis and improved flexibility at low temperatures. Injection molding applications include sport soles, footwear features, wheels, masks and technical items. Extrusion applications include hoses, profiles, transmission belts and films.
Laripur 6260, 8860EUV and 2102-85AE are described as polyether based thermoplastic polyurethane elastomers designed for flexibility and resistance to hydrolysis, microbiological attack, cold and oxidation. Injection molding applications include ski boots, tags and technical items. Extrusion applications include hoses, profiles, transmission belts and films. The EUV grade is UV light stabilized.
Laripur 2103-90AE is described as a polycaprolactone ester based thermoplastic polyurethane elastomer designed for higher resistance to hydrolysis and flexibility at low temperatures. Injection molding applications include technical items, watch belts, bellows and seals. Extrusion applications include hoses, profiles, transmission belts and films.
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: This class includes all polymers produced by the reaction of polyfunctional isocyanates with polyhydroxy compounds, such as, castor oil, butane-1,4-diol, polyether polyols, and polyester polyols. Polyurethanes exist in various forms, of which the most important are the foams, elastomers, and coatings. They are also used as adhesives, molding compounds and fibers. These products are often traded as one part of a multi-component system or set. This group also includes mixtures of polyurethane and unreacted polyfunctional diisocyanate (e.g., toluene diisocyanate). Laripur 5925, 6325, 9125, 6260, 8860EUV, 2102-85AE and 2103-90AE are thermoplastic polyurethanes produced by the reaction of isocyanates with polyether polyols or polyester polyols.
Additional U.S. Notes 1. is relevant to your product and provides: the term "elastomeric" means a plastics material which after cross-linking can be stretched at 20°C to at least three times its original length and that, after having been stretched to twice its original length and the stress removed, returns within five minutes to less than 150 percent of its original length. Elastomeric plastics may also contain fillers, extenders, pigments or rubber-processing chemicals, whether or not such plastics material, after the addition of such fillers, extenders, pigments or chemicals, can meet the tests specified in the first part of this note. Based on the dumbbell samples, compounding recipes and elastomeric stretch and return test results you provided, Laripur 5925, 6325, 9125, 6260, 8860EUV, 2102-85AE and 2103-90AE thermoplastic polyurethane elastomers meet the requirements for "elastomeric" in Additional U.S. Note 1.
The applicable subheading for Laripur 5925, 6325, 9125, 6260, 8860EUV, 2102-85AE and 2103-90AE thermoplastic polyurethane elastomers will be 3909.50.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polyurethanes: Elastomeric, in primary forms. The rate of duty will be free.
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,
Thomas J. Russo
Director
National Commodity Specialist Division