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M87576 M8 Ruling Active

The tariff classification of B23 poly(methyl methacrylate) homopolymer and LS poly(butyl acrylic) methyl methacrylate copolymers from China.

Issued October 27, 2006 by U.S. Customs and Border Protection.

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M8 M87576 (October 27, 2006)

Tariff classification

HTS codes: 3906.90.2000, 3906.10.0000

Headings: 3906

Product description

The products are B23 poly(methyl methacrylate) homopolymer, an impact modifier for rigid PVC pipe and profiles, and LS Series poly(butyl acrylic) methyl methacrylate copolymers, processing aids for rigid PVC pipe and profiles. The polymers will be imported in the form of white powders in bulk plastic bags.

CBP rationale

The applicable subheading for B23 poly (methyl methacrylate) homopolymer will be 3906.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for poly(methyl methacrylate) in primary forms. The applicable subheading for the LS poly (butyl acrylic) methyl methacrylate coplymers will be 3906.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plastic acrylic polymers in primary forms.

Full text

NY M87576 October 27, 2006 CLA-2-39:RR:NC:SP:237 M87576 CATEGORY: Classification TARIFF NO.: 3906.10.0000; 3906.90.2000 Mr. William Cheng H&C Industries, Inc. 1311 Crenshaw Blvd. Torrance, CA 90501 RE: The tariff classification of B23 poly(methyl methacrylate) homopolymer and LS poly(butyl acrylic) methyl methacrylate copolymers from China. Dear Mr. Cheng: In your letter dated October 18, 2006, you requested a tariff classification ruling. The products are B23 poly(methyl methacrylate) homopolymer, an impact modifier for rigid PVC pipe and profiles, and LS Series poly(butyl acrylic) methyl methacrylate copolymers, processing aids for rigid PVC pipe and profiles. The polymers will be imported in the form of white powders in bulk plastic bags. The applicable subheading for B23 poly (methyl methacrylate) homopolymer will be 3906.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for poly(methyl methacrylate) in primary forms. The rate of duty will be 6.3 percent ad valorem. The applicable subheading for the LS poly (butyl acrylic) methyl methacrylate coplymers will be 3906.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plastic acrylic polymers in primary forms. The rate of duty will be 6.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise may be subject to the requirements of the Toxic Substances Control Act, Administered by the U. S. Environmental Protection Agency. You may contact them at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C. 20460, phone (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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