Classification of PS Gel 320

HQ 955212 February 8, 1994 CLA-2 CO:R:C:F 955212 K CATEGORY: Classification TARIFF No.: 3906.90.5000 Matthew J. Marks, Esq. Marks & Murase Attorneys At Law 2001 L Street, N.W. Suite 750 Washington, D.C. 20005 RE: Classification of PS Gel 320 Dear Sir: The following is in response to your request of October 11, 1993, on behalf of Nippon Paint (American) Corp., for a tariff classification ruling for a product referred to as PS GEL 320. Descriptive literature was submitted. FACTS: PS GEL 320 is described as a gel like material composed of an acrylic polymer and inert fillers which provide thixotropic properties (i.e., the ability of certain colloidal gels to liquefy when agitated as by shaking or ultrasonic vibration, and to return to the gel form when at rest.) It is employed in hematological examinations as a serum (or plasma) separating sealant, through its ability to maintain a separation between the serum (or plasma) and clot phases of a blood sample, after it has been subjected to centrifugation. The product in its imported condition is put up in drums. The submission indicates that the product contains 92.7 by weight of Butyl Acrylate-2-Ethylhexyl Acrylate Polymer. A Customs laboratory report indicates that a submitted sample consisted of a tacky translucent semi-solid composed of a non- elastomeric, non-plastic acrylic polymer. ISSUE: The issue is what is the proper classification of PS GEL 320 as described above. -2- LAW AND ANALYSIS: Acrylic polymers in primary forms are classifiable in heading 3906, Harmonized Tariff Schedule of the United States. Subheading 3906.90.5000, HTSUS, provides for other acrylic polymers in primary forms and the merchandise described above is classified under this subheading. HOLDING: PS GEL 320 as described above is classifiable within subheading 3906.90.5000, HTSUS, which provides for acrylic polymer in primary forms: other: other: other, with duty at the general rate of 4.2 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division