N196116 N1 Ruling Active

The tariff classification of various methyl methacrylate-butadiene-styrene (MBS) copolymers from South Korea.

Issued December 15, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3906.90.1000

Headings: 3906

Product description

You provided MSDS sheets for our review. MB885, MB880, MB872, MB870, MB838, MB838A, MB802, EM500 and EM500A are described as >98% 2-Propenoic acid, 2-methyl-methylester, polymer with 1,3-butadiene and ethenylbenzene (also known as methyl methacrylate-butadiene-styrene or MBS copolymer). The product will be imported as white powder which can be used as an impact modifier in plastics.

Full text

N196116 December 15, 2011 CLA-2-39:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3906.90.1000 Ms. Rachel Lee FNS Customs Brokers, Inc. 18301 Broadwick Street Rancho Dominguez, CA 90220 RE: The tariff classification of various methyl methacrylate-butadiene-styrene (MBS) copolymers from South Korea. Dear Ms. Lee: In your letter dated December 6, 2011, on behalf of LG Chem America, you requested a tariff classification ruling. You provided MSDS sheets for our review. MB885, MB880, MB872, MB870, MB838, MB838A, MB802, EM500 and EM500A are described as >98% 2-Propenoic acid, 2-methyl-methylester, polymer with 1,3-butadiene and ethenylbenzene (also known as methyl methacrylate-butadiene-styrene or MBS copolymer). The product will be imported as white powder which can be used as an impact modifier in plastics. The applicable subheading for the methyl methacrylate-butadiene-styrene (MBS) copolymers will be 3906.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: methyl methacrylate-butadiene-styrene (MBS) copolymers, in primary forms. The rate of duty will be 6.5% 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

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