The tariff classification of Mondur LL 7000 polyurethane from Mexico.

N193920 December 5, 2011 CLA-2-39:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3909.50.5000 Mr. Mark D. Pinchok Trade Compliance Specialist Bayer International Trade Services 651 Colliers Way, Suite 414 Weirton, West Virginia 26062 RE: The tariff classification of Mondur LL 7000 polyurethane from Mexico. Dear Mr. Pinchok: In your letter dated November 21, 2011, on behalf of Bayer Material Science LLC, you requested a tariff classification. You provided Material Safety Data Sheets for our review. Mondur LL 7000 is a liquid mixture consisting of a reacted polyurethane and both polymeric and unreacted 4,4’-diphenyl methane diisocyanate (MDI). The predominant polymeric component is a reacted polyurethane containing urethane linkage (-NHCOO-) in the main polymer chain. The imported product will be mixed with a blended liquid polyether and further polymerized to produce polyurethane foams. The product will be imported in bulk cointainer form. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN to Chapter 39.09 (3) Polyurethanes provides: This class includes all polymers produced by the reaction of polyfunctional isocyantes with polyhydroxy compounds, such as, castor oil, butane-1,4-diol, polyether polyols, and polyester polyols. Polyurethanes exist in various forms, of which the most important are the foams, elastomers, and coatings. They are also used as adhesives, molding compounds and fibers. These products are often traded as one part of a multi-component system or set. This group also includes mixtures of polyurethane and unreacted polyfunctional diisocyanate (e.g., toluene diisocyanate). Mondur LL 7000 is a mixture consisting of polyurethane and both polymeric and unreacted 4,4’-diphenyl methane diisocyanate (MDI). The imported product will be mixed with a blended liquid polyether resin package and further polymerized to produce polyurethane foams that can be used in the manufacture of molded air filter gaskets. The applicable subheading for Mondur 7000 will be 3909.50.50000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other polyurethanes, in primary forms. The rate of duty will be 6.3% ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: tsca-hotline@epa.gov or by visiting their website at www.epa.gov. 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 Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division