872113 87 Ruling Active

The tariff classification of a styrene-acrylate (SAC) resin,in primary form, from Japan.

Issued May 4, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3903.90.5000

Headings: 3903

Product description

The tariff classification of a styrene-acrylate (SAC) resin,in primary form, from Japan.

CBP rationale

The applicable subheading for this product will be 3903.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for polymers of styrene, in primary forms: other: other.

Full text

NY 872113 May 4, 1992 CLA-2-39:S:N:N1-F:238 872113 CATEGORY: Classification TARIFF NO.: 3903.90.5000 Mr. John M. Peterson Neville, Peterson & Williams 39 Broadway New York, NY 10006 RE: The tariff classification of a styrene-acrylate (SAC) resin, in primary form, from Japan. Dear Mr. Peterson: In your letter dated March 5, 1992, you requested a tariff classification ruling. The submitted sample is a styrene-predominated (75% styrene by weight), styrene-acrylate copolymer (CAS registry numbers 27136-15-8 or 25767-47-9), in primary (powder) form. You describe the product as a cross-linked polymer, containing active ionic groups, which is specially designed to serve as a mast in the manufacture of toner chemicals for electrostatic photocopying apparatus. You assert that, " ... due to its dedicated use in the production of photocopier toners, in which it functions as an ion exchanger, the product clearly falls within the definition of ion exchangers provided for in HTS (sub)heading 3914.00.00, and should be classified accordingly." In our opinion, this product has a low ionic charge, causing it to be principally used as a binder in the manufacture of toner chemicals for electrostatic photocopying apparatus - not as an ion exchanger. Furthermore, when subjected to low heat, this product exhibits thermoplastic properties, which is indicative that it has not been sufficiently cross-linked to form an ion- exchange resin. The applicable subheading for this product will be 3903.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for polymers of styrene, in primary forms: other: other. The rate of duty will be 0.9 cents per kilogram plus 9.2 percent ad valorem. This merchandise may be subject to the regulations of the Environmental Protection Agency, Office of Pesticides and Toxic Substances. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404, or EPA Region II at (908) 321-6669. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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