The tariff classification of a polycarboxylate ether from China

N318638 April 21, 2021 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3907.20.0000, 9903.88.02 Jacqueline LeHanh GCP Applied Technologies Inc. 62 Whitemore Avenue Cambridge, Massachusetts 02140 RE: The tariff classification of a polycarboxylate ether from China Dear Ms. LeHanh: In your letter dated March 31, 2021, you requested a tariff classification ruling. ZX-41A is described as a polycarboxylate ether in aqueous solution. The product is a copolymer between polyethylene glycol monomethyl allyl ether and acrylic acid. The polyethylene glycol monomethyl allyl ether is the predominant polymer in the solution. The product will be imported as a yellowish or brown liquid. You state that the product will be used as a raw material in varieties of concrete mixtures as a high range water reducer. The applicable subheading for the ZX-41A polycarboxylate ether will be 3907.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates; alkyd resins, polyallyl esters and other polyesters, in primary forms: other polyethers. The general rate of duty will be 6.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3907.20.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3907.20.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division