Ancamide 220, An Epoxy Curing Agent

HQ 958661 May 7, 1996 CLA-2 RR:TC:FC 958661 ALS CATEGORY: Classification TARIFF NO.:3908.90.7000 Mr. Wade R. Welch Air Products and Chemicals, Inc. Latin American Region 7201 Hamilton Blvd. Allentown, PA 18195 RE: Ancamide 220, An Epoxy Curing Agent Dear Mr. Welch: This is in regard to your request for a tariff classification ruling on the subject chemical. FACTS: The subject chemical is a reaction product of polyamine, a dimer acid and tall oil fatty acid, which is used as a caring agent with solid epoxy resins in solvent-based primers, sealers and coatings for concrete floorings. ISSUE: What is the classification of this product? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the Unite States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI’s) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods  - 2 - and if the headings and legal notes do not otherwise require, the remaining GRI’s are applied, taken in order. In considering the classification of this reaction product which is used as an epoxy curing agent, we noted that, according to The Handbook of Common Polymers, 2nd Edition, Roff and Scott, such products are essentially an amidic type prepolymer having approximately 4 repeating units. The inquirer has confirmed that the product contains repeating units. We also noted that it is principally used in primers, sealers and as a coating for concrete floorings. It is not sold directly to consumer end-users, but rather as a raw material to industrial coatings manufacturers. We consulted the Explanatory Notes (EN) to the Harmonized System, which represents the views of the international classification experts. The General EN to Chapter 39 of the Harmonized Tariff Schedule describes prepolymers as products which are characterized by some repetition of monomer units. It further states that “[P]repolymers as such but are intended to be transformed into higher molecular weight polymers by further polymerisation.” The EN specifies that “the term does not cover finished products, such as di-isobutylenes (heading 27.10) or mixed polyethylene glycols with very low molecular weight (heading 38.23). Examples of prepolymers are epoxides based on bisphenol-A or phenol-formaldehyde, epoxidised with epichlorohydrin, and polymeric isocyanates. The instant product, insofar as it is an intermediate product that will be further reacted and has repeating units, meets that definition and would, therefore, come within the scope of heading 3908 which provides for polyamides in primary forms. The EN to that heading indicates that such products are used as coatings, adhesives, packaging films. Accordingly, we have concluded that the instant product may be properly described as a polyamide type prepolymer. HOLDING: Ancamide 220, a polyamide used as an epoxy curing agent, which has repeating units and which will be further reacted to make a finished product, is classifiable in subheading 3908.90.7000, HTSUSA, which provides for Polyamides in primary  - 3 - forms: Other: Other. Products so classified are subject to a general rate of duty of 1.3 cents per kilogram plus 7.2 percent ad valorem. Sincerely, John Durant, Director Tariff Classification Appeals Division