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N270256 N2 Ruling Active

The tariff classification of Duranate K6000 from Japan

Issued November 24, 2015 by U.S. Customs and Border Protection.

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N2 N270256 (November 24, 2015)

Tariff classification

HTS codes: 3909.50.5000

Headings: 3909

Product description

The merchandise at issue is identified as Duranate K6000, a polyurethane-based coating used in automotive paint. Per the safety data sheet provided with your submission, the product consists of a blocked polyisocyanate reacted with isopentanol and isobutanol to form a polyurethane. The product will be imported in the form of a liquid, colorless or light yellow in appearance.

CBP rationale

The applicable subheading for the Duranate K6000 will be 3909.50.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Amino-resins, phenolic resins and polyurethanes, in primary forms: Polyurethanes: Other.

Full text

N270256 November 24, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3909.50.5000 Shameel Bowman Nippon Paint (America) Corporation 300 Frank W. Burr Boulevard, Suite 10 Teaneck, NJ 07666 RE: The tariff classification of Duranate K6000 from Japan Dear Mr. Bowman: In your letter dated October 28, 2015, you requested a tariff classification ruling. The merchandise at issue is identified as Duranate K6000, a polyurethane-based coating used in automotive paint. Per the safety data sheet provided with your submission, the product consists of a blocked polyisocyanate reacted with isopentanol and isobutanol to form a polyurethane. The product will be imported in the form of a liquid, colorless or light yellow in appearance. The applicable subheading for the Duranate K6000 will be 3909.50.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Amino-resins, phenolic resins and polyurethanes, in primary forms: Polyurethanes: Other. The rate of duty will be 6.3% 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 Evan Conceicao at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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