N270648 N2 Ruling Active

The tariff classification of an acrylic resin solution from Japan

Issued December 3, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3906.90.5000

Headings: 3906

Product description

The merchandise at issue is identified as A-200, an acrylic resin solution intended for use in automotive paint. Per the safety data sheet provided with your submission, the product consists of an acrylic polymer combined with methyl isobutyl ketone and toluene. The product is imported in the form of a clear, colorless liquid.

CBP rationale

The applicable subheading for the A-200 acrylic resin solution will be 3906.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Acrylic polymers in primary forms: Other: Other: Other.

Full text

N270648 December 3, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3906.90.5000 Shameel Bowman Nippon Paint USA, Inc. 300 Frank W. Burr Boulevard, Suite 10 Clifton, NJ 07666 RE: The tariff classification of an acrylic resin solution from Japan Dear Ms. Bowman: In your letter dated November 10, 2015, you requested a tariff classification ruling. The merchandise at issue is identified as A-200, an acrylic resin solution intended for use in automotive paint. Per the safety data sheet provided with your submission, the product consists of an acrylic polymer combined with methyl isobutyl ketone and toluene. The product is imported in the form of a clear, colorless liquid. The applicable subheading for the A-200 acrylic resin solution will be 3906.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Acrylic polymers in primary forms: Other: Other: Other. The rate of duty will be 4.2% 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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