C80831 C8 Ruling Active

The tariff classification of Pearlcoat 126 K, Pearlthane D15N85, Pearlthane D11T85, and Pearlthane D11T92, in pellet form, from Spain

Issued January 7, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3909.50.1000

Headings: 3909

Product description

According to the technical literature submitted, the subject products, are characterized, respectively, as follows: Pearlcoat 126 K is a polyester-based thermoplastic polyurethane ("TPU"); Pearlthane D15N85 is a polyether copolymer-based TPU; and Pearlthane D11T85 and D11T92 are both polycaprolactone-polyester copolymer-based TPU's. Tests conducted by the U.S. Customs Laboratory, in New York, on the dumbbell samples you submitted for each product, indicate that all four products are polyurethane-type polymers which meet the specifications for "elastomeric", within the meaning of Additional U.S. Note 1 to Chapter 39, HTS.

Full text

NY C80831 January 7, 1998 CLA-2-39:RR:NC:2:238 C80831 CATEGORY: Classification TARIFF NO.: 3909.50.1000 Mr. Frederick D. Obligado Merquinsa North America 1891 E. Main Street Mohegan Lake, NY 10547 RE: The tariff classification of Pearlcoat 126 K, Pearlthane D15N85, Pearlthane D11T85, and Pearlthane D11T92, in pellet form, from Spain Dear Mr. Obligado: In your letter dated October 10, 1997, you requested a tariff classification ruling. According to the technical literature submitted, the subject products, are characterized, respectively, as follows: Pearlcoat 126 K is a polyester-based thermoplastic polyurethane ("TPU"); Pearlthane D15N85 is a polyether copolymer-based TPU; and Pearlthane D11T85 and D11T92 are both polycaprolactone-polyester copolymer-based TPU's. Tests conducted by the U.S. Customs Laboratory, in New York, on the dumbbell samples you submitted for each product, indicate that all four products are polyurethane-type polymers which meet the specifications for "elastomeric", within the meaning of Additional U.S. Note 1 to Chapter 39, HTS. The applicable subheading for all four products will be 3909.50.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Amino resins, phenolic resins and polyurethanes, in primary forms: Polyurethanes: Elastomeric." The rate of duty will be free. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which is administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404, or EPA Region II at (908) 321-6669. 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 Cornelius Reilly at 212-466-5770. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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