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K84893 K8 Ruling Active

Classification of six elastomeric acrylic resin dispersions/emulsions from Germany.

Issued April 12, 2004 by U.S. Customs and Border Protection.

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K8 K84893 (April 12, 2004)

Tariff classification

HTS codes: 3906.90.1000

Headings: 3906

Product description

Plextol B 500 and Plextol BV 380 are acrylic resin copolymers based on ethyl acrylate and methyl n-butylacrylate. Plextol BV 411 is an acrylic resin polymer based on ethyl acrylate. Plextol D 360 is an acrylic resin copolymer based on butyl acrylate and methyl methacrylate. Lipaton AE 3723 and Lipaton AE 4522 are acrylic resin copolymers based on n-butylacrylate and styrene. Chapter 39, Additional U.S. Note 1 is relevant and states: for the purposes of this chapter, the term “elastomeric” means a plastic material which after cross-linking can be stretched at 20°C to at least three times its original length and that, after having been stretched to twice its original length and the stress removed, returns within five minutes to less than 150 percent of its original length. Based on the Analytical Test Report and Product Data Sheets submitted: Plextol B 500, Plextol BV 380, Plextol BV 411, Plextol D 360, Lipaton AE 3723 and Lipaton AE 4522 acrylic resins meet the requirements for elastomers in Additional U.S. Note 1.

Full text

NY K84893 April 12, 2004 CLA-2-39:RR:NC:SP:237 K84893 CATEGORY: Classification TARIFF NO.: 3906.90.1000 Mr. Michael Brobst Degussa Corporation P.O. Box 677 Parsippany, NJ 07054-0677 RE: Classification of six elastomeric acrylic resin dispersions/emulsions from Germany. Dear Mr. Brobst: In your letter dated March 29, 2004 you requested a tariff classification ruling for six elastomeric acrylic resin dispersions/emulsions. Plextol B 500 and Plextol BV 380 are acrylic resin copolymers based on ethyl acrylate and methyl n-butylacrylate. Plextol BV 411 is an acrylic resin polymer based on ethyl acrylate. Plextol D 360 is an acrylic resin copolymer based on butyl acrylate and methyl methacrylate. Lipaton AE 3723 and Lipaton AE 4522 are acrylic resin copolymers based on n-butylacrylate and styrene. Chapter 39, Additional U.S. Note 1 is relevant and states: for the purposes of this chapter, the term “elastomeric” means a plastic material which after cross-linking can be stretched at 20°C to at least three times its original length and that, after having been stretched to twice its original length and the stress removed, returns within five minutes to less than 150 percent of its original length. Based on the Analytical Test Report and Product Data Sheets submitted: Plextol B 500, Plextol BV 380, Plextol BV 411, Plextol D 360, Lipaton AE 3723 and Lipaton AE 4522 acrylic resins meet the requirements for elastomers in Additional U.S. Note 1. The applicable subheading for Plextol B 500, Plextol BV 380, Plextol BV 411, Plextol D 360, Lipaton AE 3723 and Lipaton AE 4522 acrylic resin dispersions/emulsions will be subheading 3906.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: acrylic polymers in primary forms: other: elastomeric. The rate of duty will be free. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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