The tariff classification of Joncryl® 678 from Germany
Issued February 25, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3903.90.5000
Headings: 3903
Product description
The merchandise at issue, Joncryl® 678, is described as a mid-range molecular weight styrene acrylic resin. The product is imported in the form of clear flakes, and is intended for use in applications such as inorganic/organic pigment dispersions, printing ink, and overprint varnishes. You suggest classification in subheading 3911.90, Harmonized Tariff Schedule of the United States (HTSUS), which covers plastics in primary forms not elsewhere specified or included.
CBP rationale
The applicable subheading for Joncryl® 678 will be 3903.90.5000, HTSUS, which provides for Polymers of styrene, in primary forms: Other: Other.
Full text
N272473 February 25, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3903.90.5000 Richard Salamone BASF Corporation 100 Park Avenue Florham Park, NJ 07932 RE: The tariff classification of Joncryl® 678 from Germany Dear Mr. Salamone: In your letter dated January 11, 2016, you requested a tariff classification ruling. The merchandise at issue, Joncryl® 678, is described as a mid-range molecular weight styrene acrylic resin. The product is imported in the form of clear flakes, and is intended for use in applications such as inorganic/organic pigment dispersions, printing ink, and overprint varnishes. You suggest classification in subheading 3911.90, Harmonized Tariff Schedule of the United States (HTSUS), which covers plastics in primary forms not elsewhere specified or included. Based on the information you provided, Joncryl® 678 is a copolymer in which the styrene predominates by weight. Note 4 to Chapter 39 states that copolymers are to be classified in the heading covering polymers of the comonomer unit that predominates by weight over every other single comonomer unit. Consequently, Joncryl® 678 would be more appropriately classified as a polymer of styrene in heading 3903. The applicable subheading for Joncryl® 678 will be 3903.90.5000, HTSUS, which provides for Polymers of styrene, in primary forms: Other: Other. The rate of duty will be 6.5% 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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