N247523 N2 Ruling Active

The tariff classification of epoxy resin (CAS-67989-52-0) in organic solvent from Japan.

Issued December 12, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3907.30.0000

Headings: 3907

Product description

You provided MSDS sheets for our review. JER872X75 Epoxide Resin consists of 75% epoxy resin (CAS-67989-52-0) and 25% aromatic organic solvent (xylene). The product will be imported as a pale yellow liquid for use as a raw material in the formulation automotive primer paint.

Full text

N247523 December 12, 2013 CLA-2-39:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3907.30.0000 Mr. Toshio Harada General Manager Nippon Paint USA Inc. 300 Frank W. Burr Blvd. Teaneck, New Jersey 07666 RE: The tariff classification of epoxy resin (CAS-67989-52-0) in organic solvent from Japan. Dear Mr. Harada: In your letter dated November 1, 2013 you requested a tariff classification ruling. You provided MSDS sheets for our review. JER872X75 Epoxide Resin consists of 75% epoxy resin (CAS-67989-52-0) and 25% aromatic organic solvent (xylene). The product will be imported as a pale yellow liquid for use as a raw material in the formulation automotive primer paint. The applicable subheading for liquid epoxy resin (CAS-67989-52-0) in organic solvent will be subheading 3907.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Epoxide resins, in primary forms. The rate of duty will be 6.1% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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