CLA-2-32:OT:RR:NC:N3:136
Ms. Eileen Family
Geodis USA
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of “Alnovol ® SPN 560” from Germany
Dear Ms. Family:
In your letter received January, 11, 2021, on behalf of your client, Allnex, you requested a tariff classification ruling on “Alnovol ® SPN 560.”
Your request indicates that “Alnovol ® SPN 560” is a phenolic resin used as binder resin for coatings. Your submission further identifies the subject product as “ALNOVOL ® SPN 60/47MPAC.” You state that this product’s composition includes a volatile organic solvent, which exceeds 50 percent of the weight of the solution. Pursuant to note 4 to Chapter 32, Harmonized Tariff Schedule of the United States (HTSUS), this product is classifiable in heading 3208, HTSUS.
The applicable subheading for “Alnovol ® SPN 560” will be 3208.90.0000, 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: Other. The general rate of duty will be 3.2 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