The tariff classification of a two part polyurethane casting resin from various countries.

N080995 November 6, 2009 CLA-2-39:OT:RR:E:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3909.50.5000 Mr. Ben Inman Shipping Export Coordinator Freeman Manufacturing & Supply Co. 1101 Moore Road Avon, OH 44011 RE: The tariff classification of a two part polyurethane casting resin from various countries. Dear Mr. Inman: In your letter dated October 19, 2009, you requested a tariff classification ruling. You provided a Product Information Brochure, MSDS Sheets and CAS Numbers for our review. Repro 83 Fast-Cast Polyurethane is a two part polyurethane casting resin consisting of Repro 83 A Side (urethane polyol) and repro B Side (polymeric isocyanate) that will be imported, packaged and sold as unit for mixing one to one by weight or volume. The product is designed for use in foundry, mold making, thermoforming and plastic casting applications. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to Chapter 39.14 III is applicable to your product and states that the heading covers all polymers produced by the reaction of polyfunctional isocyantes with polyhydroxy compounds, such as, castor oil, butane-1, 4-diol, polyether polyols, and polyester polyols. Polyurethanes exist in various forms, of which the most important are the foams, elastomers, and coatings. They are also used as adhesives, molding compounds and fibres. These products are often traded as one part of a multi-component system or set. Additionally, Section VII, note 1 (a) (b) (c) states that goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a production of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: Having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; Entered together and Identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. The applicable subheading for the Repro 83 Fast-Cast Polyurethane polyurethane casting resin consisting of Repro 83 A Side (urethane polyol) and repro B Side (polymeric isocyanate) that will be imported, packaged and sold as unit for mixing one to one by weight or volume will be 3909.50.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other polyurethanes in primary forms. The rate of duty will be 6.3%, ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov. 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