The tariff classification of a acrylic copolymer from China

N320540 August 12, 2021 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3906.90.5000, 9903.88.02 Neil S. Helfand GDLSK LLP 599 Lexington Avenue, 36th Floor New York, New York 10022 RE: The tariff classification of a acrylic copolymer from China Dear Mr. Helfand: In your letter dated July 15, 2021, you requested a tariff classification ruling, on behalf of your client Performance Additives LLC. Merkon P-390 is described as an acrylic copolymer. It is said to consist of approximately 43 percent polymethyl methacrylate, 26 percent chlorinated polyethylene, 16 percent styrene, 8 percent butyl acrylate and 6 percent additives. The product will be imported as a white powder. You state that the product will be used as an additive in the production of polyvinyl compounds. The applicable subheading for the Merkon P-390, acrylic copolymer 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 general rate of duty will be 4.2 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3906.90.5000, 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 3906.90.5000, 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, 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