The tariff classification of “K-Losung (K-Solution)” from Germany

N303182 March 15, 2019 CLA-2-32:OT:RR:NC:N3:136 CATEGORY: Classification TARIFF NO.: 3208.90.0000 Ms. Shameel Bowman Nippon Paint USA Inc. 300 Frank W. Burr Blvd. Teaneck, NJ 07666 RE: The tariff classification of “K-Losung (K-Solution)” from Germany Dear Ms. Bowman: In your letter received February 22, 2019, you requested a tariff classification ruling on “K-Losung (K-Solution).” Your request indicates that the product at issue is a resin solution used in the production of automotive coatings and paints. Your submission describes “K-Losung (K-Solution)” as a diversely-colored liquid, also referred to as Kolophonium Solution. This product’s composition includes an organic solvent, which exceeds 50 percent of the weight of the solution. The applicable subheading for “K-Losung (K-Solution)” will be 3208.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paints 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: Other. The general rate of duty will be 3.2 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 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 Nuccio Fera at nuccio.fera@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division