The tariff classification of ACS-1315 acrylic resin from Japan

N270851 December 11, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3906.90.5000 Shameel BowmanNippon Paint (America) Corporation300 Frank W. Burr Boulevard, Suite 10Teaneck, NJ 07666 RE: The tariff classification of ACS-1315 acrylic resin from Japan Dear Ms. Bowman: In your letter dated November 19, 2015, you requested a tariff classification ruling. The merchandise at issue is identified as ACS-1315, an acrylic resin intended for use in automotive paint. Per the safety data sheet provided with your submission, the product consists of an acrylic monomer (long chain) combined with n-butyl acetate and n-butanol. The acrylic component comprises approximately 60% of the weight of the solution. The product is imported in the form of a clear, colorless liquid. The applicable subheading for the ACS-1315 acrylic resin 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 rate of duty will be 4.2% 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division