CLA-2-39:OT:RR:NC:N5: 137
Eric Cheng
H&C Industries
1311 Crenshaw Blvd
Torrance, CA 90501
RE: The tariff classification of ethylene vinyl acetate copolymer (CAS 24937-78-8) powder from Taiwan
Dear Mr. Cheng:
In your letter dated April 28, 2025, you requested a tariff classification ruling.
The product under review is referred to as Vinyl Acetate Ethylene Redispersible Powder CBP46 (CAS
24937-78-8). It is a copolymer composed of 77.4 percent vinyl acetate, 5.6 percent ethylene and 17 percent
calcium carbonate filler. The product is a white colored powder that will be imported in bulk quantities in 25
kg bags or 550 kg sacks. The product will be used in the manufacture of grouts or mortars.
You suggested classification in 3905.91.1000, Harmonized Tariff Schedule of the United States (HTSUS).
We disagree. This product is a vinyl acetate copolymer and vinyl acetate copolymers are specifically
provided for in subheadings 3905.21 and 3905.29, HTSUS.
The applicable subheading for the ethylene vinyl acetate copolymer will be 3905.29.0000, HTSUS, which
provides for polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in
primary forms: vinyl acetate copolymers: other. The rate of duty will be 4 percent ad valorem.
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. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries, including Taiwan, will be subject to an additional 10 percent ad valorem rate of duty. At the time
of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in
addition to subheading 3905.29.0000, HTSUS, listed above.
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/.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division