The tariff classification of epoxy acrylate blends from France and Taiwan.

N112035 December 1, 2010 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.2800 Ms. Lindsay B. Meyer Venable® LLP 575 Seventh Ave. NW Washington, DC 20004 RE: The tariff classification of epoxy acrylate blends from France and Taiwan. Dear Ms. Meyer: In your letter dated June 24, 2010, on behalf of your client Sartomer USA, LLC (formerly Sartomer Company, Inc.), you requested a tariff classification ruling on five products, each containing Bisphenol A, an epoxy acrylate (CAS No. 55818-57-0) chemically known as Phenol, 4,4'-(1-methylethylidene)bis-, polymer with (chloromethyl)oxirane, 2-propenoate, blended with a multifunctional acrylate monomer diluent. As stated in your letter, the epoxy acrylate blends are principally used in adhesives, coatings, electronics, and inks. The blends are described as follows: Product Code CN120A75 contains 75% epoxy acrylate, blended with 25% SR-306, chemically known as tripropylene glycol diacrylate, CAS 42978-66-5. Product Code CN120B60 contains 60% epoxy acrylate blended with 40% SR-238, chemically known as 1,6-hexanediol diacrylate, CAS 13048-33-4. Product Code CN120B80 and CN120B80Z contain 80% epoxy acrylate blended with 20% SR-238. Product Code CN120C80 contains 80% epoxy acrylate blended with 20% SR-351, trimethylol propane triacrylate, CAS 15625-89-5. You suggest that the epoxy acrylate blends are correctly classified as separate chemically defined compounds in Chapter 29 per Chapter note 1(e) which states that the headings of chapter 29 apply only to products….. “dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific used rather than general use.” You state that the blending of the epoxy acrylates with the monomer diluents prevents the need for Sartomer’s customers to “heat” the oligomer upon receipt which minimizes any associated safety hazards thus making the solution a general use product. Sartomer’s website contains the following statement: “Like most oligomers, the epoxy acrylates are typically high in molecular weight and viscosity. Diluents, particularly multifunctional acrylate monomers, typically are used to reduce viscosity to manageable levels and to provide crosslinking.” It appears that the monomer diluents are added to the epoxy acrylates for a specific use (lowering viscosity levels, and crosslinking) rather than a general use. This would preclude classification as a single compound in Chapter 29. The epoxy acrylate blends are mixtures of epoxy acrylate with no repeating units and some epoxy acrylate oligomers in monomer solutions containing over 5 percent by weight of one more aromatic or modified aromatic substances. The applicable subheading will be 3824.90.2800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The rate of duty will be 6.5 percent 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 Richard Dunkel at (646) 733-3032. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division