Ether Glycol Is a Wax, Importer Tells Trade Court
Imported ether glycol used in the manufacture of high-performance polyurethane elastomers is a synthetic wax and properly classified as such rather than as an epoxy resin, importer Gantrade said in its Oct. 23 complaint at the Court of International Trade (Gantrade v. U.S., CIT # 21-00551).
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Gantrade had imported Polyetramethylene Ether Glycol 2000, which, at import, CBP classified under Harmonized Tariff Schedule subheading 3907.20.00 as "Polyacetals, other polyethers and epoxide resins..." and levied a 6.5% duty.
In its concise brief, Gantrade argued that the ether glycol is a wax and is specifically prohibited from Chapter 39 under Note 1 of that chapter, which excludes "waxes of heading 2712 or 3404.”
Gantrade's preferred classification is as an artificial or prepared wax under the duty-free HTS subheading 3404.90.51.