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N242488 N2 Ruling Active

The tariff classification of “SP TX-91 Primer B” from Japan

Issued June 26, 2013 by U.S. Customs and Border Protection.

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N2 N242488 (June 26, 2013)

Tariff classification

HTS codes: 3208.90.0000

Headings: 3208

Product description

an epoxy resin paint used as a spot primer in the automotive industry.

CBP rationale

The applicable subheading for “SP TX-91 Primer B” will be 3208.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in Note 4 to this chapter: Other.

Full text

N242488 June 26, 2013 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3208.90.0000 Ms. Michiyo Sekiguchi Nippon Paint (US) Inc. 300 Frank W. Burr Blvd., Suite 10 Teaneck, NJ 07666 RE: The tariff classification of “SP TX-91 Primer B” from Japan Dear Ms. Sekiguchi: In your ruling request dated May 29, 2013, you requested a tariff classification ruling on “SP TX-91 Primer B.” In your submission, you state that the product at issue is an epoxy resin paint used as a spot primer in the automotive industry. The applicable subheading for “SP TX-91 Primer B” will be 3208.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in Note 4 to this chapter: Other. The general rate of duty will be 3.2 percent 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 Nuccio Fera at (646) 733-3034. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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