The tariff classification of a polyurethane-based coating from the Netherlands and China

N263481 May 6, 2015 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3909.50.5000 Ms. Susan G. Erb DSM Desotech, Inc. 1122 St. Charles St. Elgin, IL 60120 RE: The tariff classification of a polyurethane-based coating from the Netherlands and China Dear Ms. Erb: In your letter, dated April 6, 2015, you requested a binding classification ruling. Product information was submitted for our review. You identify the product as a polyurethane-based coating used in the telecommunication industry. The product is a copolymer in which a chemically-modified polyurethane predominates by weight. The coating is imported in liquid form and is not elastomeric. Copolymers are defined in Note 4 to Chapter 39, Harmonized Tariff Schedule of the United States (HTSUS), as being polymers in which no specific monomer contributes more than 95 percent by weight of the total polymer content of the product. The note further explains that copolymers are classified according to the comonomer unit which predominates by weight over every other single comonomer unit. Furthermore, Note 5 to Chapter 39, HTSUS, states 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 polymer.” Because the chemically-modified polyurethane predominates by weight, the product is classified a chemically-modified polyurethane. The applicable subheading for polyurethane-based coating will be 3909.50.5000, HTSUS, which provides Amino-resins, phenolic resins and polyurethanes, in primary forms: Polyurethanes: Other. The rate of duty will be 6.3 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