The tariff classification of Qualicure™ GU1400Z and Qualicure™ GU1480A from Taiwan

N245529 September 19, 2013 CLA-2-38:OT:RR:E:NC:N2:239 CATEGORY: Classification TARIFF NO.: 3824.90.2800, 3907.30.0000 Mr. Chris Fea HC Industries Inc. 1311 Crenshaw Boulevard Torrance, CA 90501 RE: The tariff classification of Qualicure™ GU1400Z and Qualicure™ GU1480A from Taiwan Dear Mr. Fea: In your letter dated August 22, 2013, you requested a tariff classification ruling. QualiCure™ GU1400Z is described as Bisphenol A Epoxy Diacrylate Resin consisting of 4,4’-Isopropylidenediphenol, oligomeric reaction products with 1-chloro-2,3-epoxypropane, esters with acrylic acid (CAS-55818-57-0). The product is designed as a radiation ultraviolet or electron beam curable resin for use as a raw material in the production of adhesives, coatings and inks. The product will be imported as a clear liquid in bulk form. Qualicure™ GU1480A is comprised of 80% Bisphenol A Epoxyidacrylate (CAS-55818-57-0) and 20% Tripropylene Glycol Diacrylate (CAS-42978-66-5). The product is indicated for use as a raw material in the production of adhesives, coatings and inks. The product will be imported as a clear liquid in bulk form. The applicable subheading for QualiCure GU1400Z Bisphenol A Epoxy Diacrylate Resin will be 3907.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Epoxide resins. The rate of duty will be 6.1 percent, ad valorem. The applicable subheading for the Qualicure™ GU1480A will be 3824.90.2800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The general rate of duty will be 6.5 percent, ad valorem. 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 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. 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 Ekeng Manczuk at (646) 733-3032. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division