CLA-2-32:OT:RR:NC:N3:136
Ms. Shameel Bowman
Nippon Paint (America) Corp. (“NPA”)
400 Frank W. Burr Blvd.
Teaneck, NJ 07666
RE: The tariff classification of “Solventborne Structured Topcoat Charcoal” from France
Dear Ms. Bowman:
In your letter dated June 21, 2019, you requested a tariff classification ruling on “Solventborne Structured Topcoat Charcoal.”
Your request letter and follow-up email correspondence indicate that the product at issue is a finished topcoat paint used in the automotive industry. “Solventborne Structured Topcoat Charcoal” is based on acrylic polymers and will be imported in liquid form. Your submission also refers to the subject product’s trade name as “Volvo’s Tint 854-6-362.”
The applicable subheading for “Solventborne Structured Topcoat Charcoal” will be 3208.20.0000, 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 a nonaqueous medium; solutions as defined in Note 4 to this chapter: Based on acrylic or vinyl polymers. The general rate of duty will be 3.6 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