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N071316 N0 Ruling Active

The tariff classification of Castor oil modified polyols from Germany.

Issued September 1, 2009 by U.S. Customs and Border Protection.

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N0 N071316 (September 1, 2009)

Tariff classification

HTS codes: 3913.90.5000

Headings: 3913

Product description

The article in question is a castor oil based natural polymer consisting of four designated varieties: Albodur 901 (viscosity specification range: 800-1100), Albodur 912 (viscosity specification range: 800-1000) Albodur 921 (viscosity specification range: 700-1000), Albodur 980 (viscosity specification range: 600-800). As per telecommunication on August 13, 2009 with a staff member at AlberdingK Boley, Inc. the product contains 60-90% castor oil.

CBP rationale

The applicable subheading for the product will be 3913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for natural polymers and modified polymers not elsewhere specified or included in primary forms: Other: Other.

Full text

N071316 September 1, 2009 CLA-2-39:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3913.90.5000 Mr. Ted Weiss T. H. Weiss, Inc. Customs House Brokers 2 Johnson Road Lawrence, NY 11559 RE: The tariff classification of Castor oil modified polyols from Germany. Dear Mr. Weiss: In your letter dated July 28, 2009, on behalf of AlberdingK Boley, Inc., you requested a tariff classification ruling. You provided a Certificate of Analysis and MSDS sheets for our review. The four samples provided will be returned as requested. The article in question is a castor oil based natural polymer consisting of four designated varieties: Albodur 901 (viscosity specification range: 800-1100), Albodur 912 (viscosity specification range: 800-1000) Albodur 921 (viscosity specification range: 700-1000), Albodur 980 (viscosity specification range: 600-800). As per telecommunication on August 13, 2009 with a staff member at AlberdingK Boley, Inc. the product contains 60-90% castor oil. The applicable subheading for the product will be 3913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for natural polymers and modified polymers not elsewhere specified or included in primary forms: Other: Other. The rate of duty will be 5.8%. This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency (EPA). You may contact the EPA located at 402 M Street, S.W., Washington, D.C. 20460, at telephone number 204-554-1404. 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 Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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