The tariff classification of ACR-1740 Resin from Japan

N273455 March 18, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3906.90.5000 Shameel Bowman Nippon Paint America Corp. 300 Frank W. Burr Blvd, Suite 10 Teaneck, NJ 07666 RE: The tariff classification of ACR-1740 Resin from Japan Dear Ms. Bowman: In your letter dated February 23, 2016, you requested a tariff classification ruling. The merchandise at issue is identified as ACR-1740 Resin, an acrylic resin solution intended for use in automotive paints. Per the safety data sheet included with your submission, the product consists of an acrylic monomer (long chain) combined with monopropylene glycol methyl ester. Based on the information provided, the acrylic component comprises more than 55% of the weight of the solution. The product is imported in the form of a colorless liquid. The applicable subheading for the ACR-1740 Resin 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division