The tariff classification of three polyurethane based coatings from various countries.

N239225 March 11, 2013 CLA-2-39:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3909.50.5000 Ms. Susan Erb Senior Expert Product Safety DSM Desotech, Inc. 1122 St. Charles Street Elgin, Illinois 60133 RE: The tariff classification of three polyurethane based coatings from various countries. Dear Ms. Erb: In your letter dated March 4, 2013 you requested a tariff classification ruling. You provided the Reaction Process, CAS Numbers, Percent by Weight Compositions and MSDSs for review. DeSolite DS-2036, DeSolite DCS-0049 and DeSolite DP-1014XS are described as polyurethane based coatings imported for use in various coating applications. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While neither 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). EN 39.09 (3) Polyurethanes is relevant to your products and provides: This class includes all polymers produced by the reaction of polyfunctional isocyanates with polyhydroxy compounds, such as, castor oil, butane-1,4-diol, polyether polyols, polyester polyols. Polyurethanes exist in various forms, of which the most important are the foams, elastomers, and coatings. They are also used as adhesives, moulding compounds and fibres. These products are often traded as one part of a multi-component system or set.” This group also includes mixtures of polyurethane and unreacted polyfunctional diisocyanate (e.g., toluene diisocyanate). Your three products meet the requirements for polyurethanes in EN 39.09 (3). The applicable subheading for the DeSolite DS-2036, DeSolite DCS-0049 and DeSolite DP-1014XS polyurethane based coatings will be 3909.50.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polyurethanes, in primary forms: Other. 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, Thomas J. Russo Director National Commodity Specialist Division