The tariff classification of polyester homopolymers based on e-Caprolactone from England

N260809 February 2, 2015 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3907.99.0150 Mr. Jeffrey Paul Jones Perstorp Polyols, Inc. 600 Matzinger Road Toledo, OH 43612 RE: The tariff classification of polyester homopolymers based on e-Caprolactone from England Dear Mr. Jones: In your letter, dated January 14, 2015, you requested a binding ruling. Product information was submitted for our review. You identify the products as saturated high-molecular weight polyester homopolymers based on the e-Caprolactone monomer. When the monomer e-Caprolactone is treated with a catalyst and heat, it results in polycaprolactone, a monomer that shows no unsaturated double bonds between any of the ethylene (CH2) carbons. As such, the polycaprolactone is considered to exhibit “ethylenic saturation” in the polymer chain. The applicable subheading for polyester homopolymers based on e-Caprolactone will be 3207.99.0150, Harmonized Tariff Schedule of the United States, which provides for Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: Other polyesters: Other (than unsaturated): Other. The 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 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division