The tariff classification and country of origin of bulk polydimethylsiloxane

N326189 June 2, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification, Country of Origin TARIFF NO.: 3910.00.0000 Tom Peacock Momentive 1873 Holders Arbor Run Westlake, Ohio 44145 RE: The tariff classification and country of origin of bulk polydimethylsiloxane Dear Mr. Peacock: In your letter dated May 18, 2022, you requested a tariff classification ruling. The product under consideration is described as polydimethylsiloxane. It is composed of a mixture of linear and cyclic siloxanes. The final product contains no solvent or additives. The applicable subheading for the polydimethylsiloxane will be 3910.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for silicones in primary forms. The general rate of duty will be 3 percent ad valorem. You also requested a determination regarding the country of origin. In your documentation and subsequent conference call you described the process. Polydimethylsiloxane will be manufactured in Momemtive Performance Materials (MPM) facilities in Japan and Korea. The products will be loaded into iso-containers and shipped from Japan and Korea to Singapore Stolt terminal. The products will be transferred into a bulk tank resulting in the commingling of Japanese and Korean product. You note that the Japanese product will comprise approximately 85 percent while the Korean product will comprise approximately 15 percent. The bulk tank of combined product will then be shipped from Singapore to the MPM facility in Waterford, New York. You indicate that MPM utilizes a complex inventory system to track the products from both Japan and Korea. Therefore, MPM will be able to identify the exact quantity of Japanese polydimethylsiloxane and Korean polydimethylsiloxane present in each bulk shipment. You also note that the invoice accompanying every shipment will clearly identify these quantities and values. At time of entry, you wish to declare the Japanese and Korean goods separately. However, despite the fact that you maintain an exact inventory, the product will always be commingled in Singapore. Therefore, the country of origin of the product should be marked as “Product of Japan and Korea” and any claim under the United States-Korea Free Trade Agreement (UKFTA) for the Korean content will be lost pursuant to General Note 33(c)(iii). 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