Tariff classification of an absorbing kit containing polyacrylate resin from Canada.

N024827 March 26, 2008 CLA-2-39:OT:RR:NC:237 CATEGORY: Classification TARIFF NO.: 3906.90.5000 Mr. Dan Ritchie The TDL Group Corp. 874 Sinclair Road Oakville, Ontario L6K 2Y1 RE: Tariff classification of an absorbing kit containing polyacrylate resin from Canada. Dear Mr. Ritchie: In your letter dated March 12, 2008, you requested a tariff classification ruling. A sample was submitted, examined and disposed of. The item, a “Biohazard Kit” consists of a plastic carrying case measuring 10-1/4” x 7” x 3-1/8” containing a bottle of polyacrylate resin, four pairs of rubber gloves, an apron, two paper napkins, tweezers, goggles, face mask, and a shovel. Two screw-anchors are supplied for optional wall mounting. The polyacrylate resin is designed to absorb and solidify spilled liquid hazardous materials which then can be cleaned up using the shovel and other accessories contained in the kit. The polyacrylate resin imparts the essential character of the kit. The applicable subheading for an absorbing kit containing polyacrylate resin will be 3906.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other acrylic polymers. The rate of duty will be 4.2 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 or the Toxic Substances Control Act, Administered by the U.S. Environmental Protection Agency. You may contact them at them at 1200 Pennsylvania, N.W., Mail Code 70480, Washington, D.C., telephone (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