The tariff classification of an epoxy resin (CAS-25068-38-6) and an acid anhydride hardener (CAS-11070-44-3) from Japan.

N094155 March 4, 2010 CLA-2-39:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 2917.20.0000, 3907.30.0000 Mr. Sean M. Dyment Logistics Manager Kyocera Industrial Ceramics Corporation 5713 E. Fourth Plain Boulevard Vancouver, Washington 98661 RE: The tariff classification of an epoxy resin (CAS-25068-38-6) and an acid anhydride hardener (CAS-11070-44-3) from Japan. Dear Mr. Dyment: In your letter dated February 11, 2010 you requested a tariff classification ruling for an epoxy resin and an acid anhydride. You provided MSDS sheets for our review. The epoxy resin consists of 35% bisphenol A diglycidyl ether (CAS-25068-38-6) and 65% silicon dioxide filler in the form of an odorless black viscous liquid. The acid anhydride hardener consists of 99% 4-methyl-1.2.3.6-tetrahydro phthalic anhydride (CAS-11070-44-3) in the form of an odorless light yellow liquid. The products will be imported separately for use in the manufacture ignition coils for automobiles. 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 39.07 (3) is applicable to your product and provides for: Epoxide resins. Polymers made, for example, by condensing epichlorohydrin (1-chloro-2,3-epoxypropane) with bisphenol A (4,4’-isopropylidenediphenol), novolak (phenolic) resins or other polyhydroxy compounds or by epoxidising unsaturated polymers. Whatever the basic structure of the polymer, these resins are characterised by the presence of reactive epoxide groups which allow them to be readily cross-linked at the time of use, e.g. by the addition of an amino compound, an organic acid or anhydride, a boron trifluoride complex or an organic polymer. Based on CAS-25068-38-6, your product is an epoxide resin derived by condensing epichlorohydrin (1-chloro-2,3-epoxypropane) with bisphenol A (4,4’-isopropylidenediphenol) and contains reactive epoxide groups. The applicable subheading for the bisphenol A diglycidyl ether (CAS-25068-38-6) epoxide resin with silicon dioxide filler will be 3907.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: Epoxide resins. The rate of duty will be 6.1% ad valorem. 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 29.17 (B) is applicable to your product and provides for: Cyclanic, cyclenic or cycloterpenic polycarboxylic acids and their esters, salts and other derivatives. Based on CAS-11070-44-3, your product is an anhydride derivative of methylcyclohexane-1,2-dicarboxylic acid. The applicable subheading for 4-methyl-1.2.3.6-tetrahydro phthalic anhydride (CAS-11070-44-3) hardener will be 2917.20.0000, HTSUS, which provides for: Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives. The rate of duty will be 4.2% 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