The tariff classification for Foto Tec SL.A laser curing acrylic resin from Germany.

N051823 February 23, 2009 CLA-2-39:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3906.90.2000 Mr. John Mattson North Star World Trade Services, Inc. 1060 Lone Oak Road - Suite 112 Eagan, Minnesota 55121 RE: The tariff classification for Foto Tec SL.A laser curing acrylic resin from Germany. Dear Mr. Mattson: In your letter dated February 9, 2009, on behalf of Starkey Laboratories, you requested a tariff classification ruling. You provided descriptive and use literature, technical data and MSDS sheets with information on chemical composition. Foto Tec SL.A laser curing acrylic resin is described as a clear transparent methacrylic resin in bulk liquid form, used in the production of earmoulds and hearing aid shells, and composed of alkoxilated bisphenol-A-dimethacrylate, urethane dimethacrylate, butanediole dimethacrylate, initiators, dyes, stabilisers and pigments. The applicable subheading for Foto Tec acrylic laser curing resin will be 3906.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Acrylic polymers in primary forms: Other: Other: Plastics. The rate of duty will be 6.3% ad valorem. You also inquire whether "material" used in the manufacture of the "parts" of hearing aids is eligible for duty-free treatment under subheading 9817.00.96, HTSUS. This tariff provision provides duty-free treatment to "articles" specially designed or adapted for the use of the handicapped and not to "parts" of articles. Therefore, the "material" (acrylic resin) imported and used in the manufacture of the "parts" (earmoulds or hearing aid shells used in the manufacture of hearing aids) is ineligible for duty-free treatment under this subheading. This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency (EPA). You may contact the EPA located at 402 M Street, S.W., Washington, D.C. 20460, at telephone number 204- 554-1404. 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 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