9902.10.98 - Poly(vinyl acetate), of a kind used in food preparations (CAS No. 9003-20-7) (provided for in subheading 3905.19.00)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9902.10.98, specifically covers Poly(vinyl acetate) when it is of a kind used in food preparations. This designation, indicated by the CAS number 9003-20-7, highlights a particular application and purity standard for this polymer. While poly(vinyl acetate) can be used in various industrial applications such as adhesives, paints, and coatings, this particular subheading is reserved for the food-grade version, signifying compliance with relevant food safety regulations and standards. It is important to note that this provision is found within Chapter 99, which pertains to temporary legislation and special classification provisions, often reflecting trade agreements or specific import restrictions.
Distinguishing this category from its siblings is crucial. The vast majority of HTS codes in the initial chapters, such as those covering live animals (e.g., 0101, 0102), deal with biological goods with different inherent characteristics and tariff treatments. Even within the broader Chapters related to plastics (typically in Section VII), other subheadings for poly(vinyl acetate) would likely exist for industrial or non-food-related applications, which would not fall under this specific food-grade provision. The defining characteristic here is the intended use in food preparations, which dictates its placement under these specialized Chapter 99 provisions.
As this is a leaf node within the HTS database, there are no further subcategories or subdivisions to introduce. The classification at 9902.10.98 is definitive for food-grade poly(vinyl acetate) intended for food preparations. When classifying goods under this code, importers must ensure that documentation supports the use of the poly(vinyl acetate) in food applications and potentially provides evidence of compliance with food safety standards, as this is the primary differentiating factor for this entry. The reference to subheading 3905.19.00 in the description further clarifies its underlying material classification within the standard HTS structure, before its application leads it to this temporary or special provision.