The tariff classification of “ACS268 Resin” from Japan

N247533 December 5, 2013 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3208.20.0000 Mr. Toshio Harada Nippon Paint USA Inc. 300 Frank W. Burr Blvd. Teaneck, NJ 07450 RE: The tariff classification of “ACS268 Resin” from Japan Dear Mr. Harada: In your letter received November 1, 2013, you requested a tariff classification ruling on “ACS268 Resin.” You have indicated that the product at issue is polyester resin paint, intended to be used as a paint primer by the U.S. automotive industry. The applicable subheading for “ACS268 Resin” will be 3208.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paint and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers dispersed or dissolved in a nonaqueous medium; solutions as defined in note 4 to this chapter: Based on acrylic or vinyl polymers. The general rate of duty will be 3.6 percent 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 Nuccio Fera at (646) 733-3034. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division