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Advance Rulings for Tariff Classification
Product Name
Polyvinylpyrrolidone, Poly(vinyl pyrrolidone)
Technical Reference System Number
234257
Description
Polyvinylpyrrolidone is a vinyl polymer and is used in pharmaceuticals, personal care products, inks, and other technical applications.
Analysis and Justification
Heading 39.05 of the Harmonized System covers “other vinyl polymers in primary forms”. “Poly(vinyl pyrrolidone)” is mentioned in the Explanatory Notes to the heading. The product does not satisfy the technical requirements for a composition as set out in Supplementary Note 2 to Chapter 39. Tariff item 3905.99.90 is therefore applicable.
Decision
In accordance with General Interpretative Rule 1 of the Harmonized System, the polyvinylpyrrolidone is classified under classification number 3905.99.90.00 of the Customs Tariff.
