CLA-2-39:OT:RR:NC:N1:137
Neil S. Helfand
GDLSK
707 Wilshire Boulevard
Los Angeles, California 90017
RE: The tariff classification of butyl acrylate-methyl methacrylate copolymer (CAS # 25852-37-3) from China
Dear Mr. Helfand:
In your letter dated December 4, 2020, you requested a tariff classification ruling, on behalf of your client Performance Additives LLC.
Merkon P-345 is described as a butyl acrylate-methyl methacrylate copolymer (CAS # 25852-37-3). It is said to consist of 98 percent butyl acrylate- methyl methacrylate copolymer and less than 2 percent additives. The product will be imported as a white powder. You state that the product will be used as a process aid in the production of polyvinyl compounds.
The applicable subheading for the Merkon P-345 butyl acrylate-methyl methacrylate copolymer (CAS # 25852-37-3) 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 general rate of duty will be 4.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3906.90.5000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3906.90.5000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division