CLA-2-29:OT:RR:NC:N3:140
Mr. Geraint C. Davies
Chameleon Specialty Chemicals Ltd
4 Winton Road Bowdon
Altrincham, WA14 2PG
United Kingdom
RE: The tariff classification of 4-Hydroxy-4'-Isopropoxy Diphenyl Sulfone from China
Dear Mr. Davies:
In your letter dated June 21, 2019, you requested a tariff classification ruling.
You have provided the following information on the instant product.
The substance has the chemical name 4-Hydroxy-4'-Isopropoxy Diphenyl Sulfone. It is also known by the commercial name D8, and CAS Number 95235-30-6. It is supplied as a white to light colored powder. You state that the substance is already imported into USA by producers in Japan and China and is supplied as a >99% pure material. The remaining less than 1% being residual raw materials and by products of the production process which are difficult to remove.
You state that, “Chameleon Specialty Chemicals intends to manufacture the above chemical in China and import it into USA where we have demand from our USA based customers.”
The instant product is stated to function as a developer for photographic and printing use. In further manufacture, a colorformer and developer are coated onto the paper as a ‘thermal’ layer and dried at low temperature, to create a white surface on the paper. When heat is applied to the paper by the print mechanism the developer melts to produce an acidic liquid which can react with the colorformer in the thermal layer to cause the color change from white to black and thereby produce an image on the thermal paper.
The instant ruling applies only to the 4-Hydroxy-4'-Isopropoxy Diphenyl Sulfone, (CAS Number 95235-30-6) when imported in bulk form and meeting the terms of HTSUS Chapter 29 Note 1. This ruling will not be applicable if the product is imported in retail packing as per the requirements of Heading 3707.
The applicable subheading for the 4-Hydroxy-4'-Isopropoxy Diphenyl Sulfone (CAS # 95235-30-6) will be 2930.90.2900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Organo-sulfur compounds: Other: Aromatic: Other: Other.” The rate of duty will be 6.5 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 2930.90.2900, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 2930.90.2900, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the 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 Paul.Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division