CLA-2-39:OT:RR:NC:N2:421

Shameel Bowman
Nippon Paint America Corp.
300 Frank W. Burr Blvd, Suite 10
Teaneck, NJ 07666

RE: The tariff classification of Acrylic Resin BK 4950 from Germany

Dear Ms. Bowman:

In your letter dated February 23, 2016, you requested a tariff classification ruling.

The merchandise at issue is identified by the trade name Acrylic Resin BK / 60% (52-109-4060X). Based on the safety data sheet provided with your submission, the product consists of an acrylic polymer combined with xylene, n-butyl acetate, and ethylbenzene. The acrylic component comprises more than 50% of the weight of the solution. The product is imported in liquid form and is intended for use in automotive coatings and paints.

The applicable subheading for the Acrylic Resin BK 4950 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.

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 Evan Conceicao at [email protected].

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division