The tariff classification of Kodak AQUA-IMAGE Addition and Deletion Pens from Japan

N025321 April 7, 2008 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.2800; 3824.90.4500 Ms. Amanda Fitzpatrick Eastman Kodak Company 401 Merritt 7 Norwalk, CT 06851 RE: The tariff classification of Kodak AQUA-IMAGE Addition and Deletion Pens from Japan Dear Ms. Fitzpatrick: In your letter dated February 21, 2008, you requested a tariff classification ruling for an addition and a deletion pen. Samples were submitted for review with your ruling request and will be retained by this office. The AQUA-IMAGE Deletion Pen is a correction pen designed to mask or remove unwanted images on industrial graphic art products such as printing plates. The pen, containing correction fluid, consists of a mixture composed of tetrahydrofuran, over 5% benzyl alcohol, water, and hydrofluoric acid. The AQUA-IMAGE Addition Pen is a correction pen designed to fill in pin holes, repair broken solids and add images on industrial graphic art products such as printing plates. The pen, containing correction fluid, consists of a mixture composed of butanone and toluene, which act as solvents, ethyl cellulose and epoxy resin, which act as binders and a pigment. In your letter you suggest classification for the AQUA-IMAGE Deletion Pen under 3824.90.9290, HTSUS. Based on the composition of the correction fluid, the deletion pen contains over 5% benzyl alcohol, which is an aromatic substance, and therefore, classified under 3824.90.2800, HTSUS, which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The rate of duty will be 6.5 percent ad valorem. In your letter you also suggest classification for the AQUA-IMAGE Addition Pen under 3824.90.9290, HTSUS. Based on the composition of the correction fluid, the addition pen contains toluene, which is a hydrocarbon derived from petroleum, and therefore, classified under 3824.90.4500, HTSUS, which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures that are in whole or in part of hydrocarbons derived in whole or in part from petroleum, shale oil or natural gas. The rate of duty will be 6.5 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Richard Dunkel at 646-733-3032. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division