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C87354 C8 Ruling Active

The classification of NONCRON 500 (polyvinyl pyrolidone; CAS-9003-39-8); DENKA POVAL B24 (polyvinyl alcohol; CAS-9002-89-5); and SV TOLUENE (toluene; CAS-108-88-3) from Japan.

Issued May 27, 1998 by U.S. Customs and Border Protection.

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C8 C87354 (May 27, 1998)

Tariff classification

HTS codes: 3905.99.8000, 3905.30.0000, 2902.30.0000

Headings: 2902, 3905

Product description

The applicable subheading for polyvinyl pyrolidone (CAS-9003-39-8) will be 3905.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms: other: other: other. The rate of duty is 5.3 percent ad valorem.

CBP rationale

The applicable subheading for polyvinyl pyrolidone (CAS-9003-39-8) will be 3905.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms: other: other: other. The applicable subheading for polyvinyl alcohol (CAS-9002-89-5) will be 3905.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms: polyvinyl alcohols, whether or not containing unhydrolyzed acetate groups. The applicable subheading for toluene (CAS-108-88-3) will be 2902.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cyclic hydrocarbons: toluene.

Full text

NY C87354 May 27, 1998 CLA-2-39:RR:NC:N2:237 C87354 CATEGORY: Classification TARIFF NO: 3905.99.8000; 3905.30.0000; 2902.30.0000 Mr. Martin Zima Kinetsu World Express 1221 N. Mittel Blvd. Wood Dale, Il 60191 RE: The classification of NONCRON 500 (polyvinyl pyrolidone; CAS-9003-39-8); DENKA POVAL B24 (polyvinyl alcohol; CAS-9002-89-5); and SV TOLUENE (toluene; CAS-108-88-3) from Japan. Dear Mr. Zima: In your letter dated April 27, 1998 on behalf of AMAC Corp. you requested a tariff classification ruling. The applicable subheading for polyvinyl pyrolidone (CAS-9003-39-8) will be 3905.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms: other: other: other. The rate of duty is 5.3 percent ad valorem. The applicable subheading for polyvinyl alcohol (CAS-9002-89-5) will be 3905.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms: polyvinyl alcohols, whether or not containing unhydrolyzed acetate groups. The rate of duty is 3.2 percent ad valorem. The applicable subheading for toluene (CAS-108-88-3) will be 2902.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cyclic hydrocarbons: toluene. The rate of duty is free. 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 F. Cantone at 212-466-5488. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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