The tariff classification of a polyacrylic maleic copolymer from various countries.

N081366 November 24, 2009 CLA-2-39:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3906.90.5000 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW Suite 300 Washington, DC 20006 RE: The tariff classification of a polyacrylic maleic copolymer from various countries. Dear Mr. Harris: In your letter dated October 20, 2009, on behalf of Johnson Diversey Inc., you requested a tariff classification ruling. You provided Technical Information sheets for our review. Alcosperse 408 (43% Concentration) is a light amber liquid acrylic copolymer designed especially for the laundry detergent and slurry preparation markets. The product consists of two monomer units: acrylic acid and maleic acid with the former predominating by weight but comprising less than 95% of the total weight of the product. In its imported form, the product is partially neutralized with sodium hydroxide, resulting in a water-based solution containing approximately 42%-44% solids. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to Chapter 3906 is applicable to your products and provides: The expression “acrylic polymer” covers polymers of acrylic or methacrylic acid, of their salts or esters, or of the corresponding aldehydes, amides or nitriles. The applicable subheading for the product, Alcosperse 408 will be 3906.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Acrylic polymers in primary forms: Other: Other. The rate of duty will be 4.2% ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov. 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