N253113 N2 Ruling Active

The tariff classification of A15X styrene copolymer from various countries

Issued May 13, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3903.90.5000

Headings: 3903

Product description

You provided a percent by weight breakdown of the monomers present in your product for our review. A15X is a styrene copolymer in which alpha methyl styrene (CAS-98-83-9) predominates by weight (here greater than 50%) over the non-styrene monomers of the copolymer. You suggest classification in heading 3911, HTSUS, covering plastics in primary forms not elsewhere specified or included, because alpha methyl styrene is a monomer “not listed in any other section”. However, alpha methyl styrene is a chemically modified styrene monomer. Chapter 39 note 5 provides that chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymers. In this way, one hydrogen atom in the styrene monomer is replaced by a methyl group to produce alpha methyl styrene.

Full text

N253113 May 13, 2014 CLA-2-39:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3903.90.5000 Mr. Sean C. Landry Product Stewardship Associate Kaneka North America LLC 6161 Underwood Road Pasadena, Texas 77507 RE: The tariff classification of A15X styrene copolymer from various countries Dear Mr. Landry: In your letter dated May 5, 2014 you requested a tariff classification ruling. You provided a percent by weight breakdown of the monomers present in your product for our review. A15X is a styrene copolymer in which alpha methyl styrene (CAS-98-83-9) predominates by weight (here greater than 50%) over the non-styrene monomers of the copolymer. You suggest classification in heading 3911, HTSUS, covering plastics in primary forms not elsewhere specified or included, because alpha methyl styrene is a monomer “not listed in any other section”. However, alpha methyl styrene is a chemically modified styrene monomer. Chapter 39 note 5 provides that chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymers. In this way, one hydrogen atom in the styrene monomer is replaced by a methyl group to produce alpha methyl styrene. The applicable subheading for A15X styrene copolymer will be 3903.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polymers of styrene, in primary forms: Other, Other. The rate of duty will be 6.5% 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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