CLA-2-32:OT:RR:NC:2:236
Ms. Shameel Bowman
Nippon Paint USA Inc.
300 Frank W. Burr Blvd., Suite 10
Teaneck, NJ 07666
RE: The tariff classification of “WB310 CD U-AK5(Z)” from Japan
Dear Ms. Bowman:
In your letter received August 30, 2016, you requested a tariff classification ruling on “WB310 CD U-AK5(Z).” You have indicated that the product at issue is intended to be used by the automotive paint industry. You further state that “WB310 CD U-AK5(Z)” is a waterborne urethane base paint, used as a primer on automotive bumpers.
The applicable subheading for “WB310 CD U-AK5(Z)” will be 3209.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium: Based on acrylic or vinyl polymers. The general rate of duty will be 5.1 percent 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 https://hts.usitc.gov/current.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division