CLA-2-29:OT:RR:NC:N3:140
William Matthews
Thompson Hine LLP
1919 M Street, NW
Washington, DC 20036-3537
RE: The tariff classification of 2-Methylfuran (2-MeF) (CAS No. 534-22-5), imported in bulk form, from
China
Dear Mr. Matthews:
In your letter dated March 21, 2025, you requested a tariff classification ruling on behalf of your client, Penn
A Kem LLC. We referred the information provided to our laboratory for review. We regret the delay.
The subject product, 2-Methylfuran (2-MeF), contains a minimum purity level of 99.5 percent with trace
organic impurities. You indicate that it will be imported in ISO containers for use as a chemical intermediate.
You suggest classification in subheading 2932.19.1000, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for “Heterocyclic compounds with oxygen hetero-atom(s) only: Compounds
containing an unfused furan ring (whether or not hydrogenated) in the structure: Other: Aromatic.” We
disagree. Based on our laboratory review, 2-Methylfuran is a chemically defined organic compound
containing methyl and furan functional groups; however, it is not an aromatic compound as described in
additional U.S. note 2 (a) to section VI, HTSUS.
The applicable subheading for 2-Methylfuran (CAS No. 534-22-5) in bulk form will be 2932.19.5100,
HTSUS, which provides for “Heterocyclic compounds with oxygen hetero-atom(s) only: Compounds
containing an unfused furan ring (whether or not hydrogenated) in the structure: Other: Other.” The general
rate of duty will be 3.7 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 2932.19.5100, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.32, in addition to subheading 2932.19.5100, HTSUS, listed above.
Pursuant to U.S. Note 20 (f) to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 2932.19.5100, 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. 9903.88.03,
in addition to subheading 2932.19.5100, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
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 (EPA). Information on the TSCA can be
obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and
Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C.,
20460, by calling the Toxic Substances Control Act Hotline at 800-471-7127, by e-mailing to
[email protected], or by visiting their website at www.epa.gov.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Merari Ortiz at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division