The tariff classification of Braindrops water absorbing polyacrylamide beads from China.

N210576 April 25, 2012 CLA-2-39:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3906.90.5000 Ms. Kim Roebke Brokerage Compliance Coordinator Phoenix International Freight Services Ltd. 1501 North Mittel Boulevard Wood Dale, Illinois 60191 RE: The tariff classification of Braindrops water absorbing polyacrylamide beads from China. Dear Ms. Roebke: In your letter dated March 20, 2012 you requested a tariff classification. You provided product specifications and a sample for our review. Your sample is being returned. Braindrops consist of small water absorbing clear polyacrylamide beads with a potassium salt base. The beads (1/8"D) are packaged in a retail size clear plastic container (5-5/8"L x 1-1/4"D) with a metal screw-off top and printed blue paper label. When placed in a bowl of water, the drops will absorb the water and grow from 50 to 100 times their original size. When thrown, the small drops will bounce and the big drops will break and splash water. The label contains the “Warning: Choking Hazard. Toy contains small balls. Not for children under 3 years.” 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). EN 39.06 is relevant to your product and provides: The expression “acrylic polymers” covers polymers of acrylic or methacrylic acid, of their salts or esters, or of the corresponding aldehydes, amides or nitriles. Your product consists of the acrylic polymer polyacrylamide with a potassium salt base. The applicable subheading for the Braindrops water absorbing polyacrylamide beads in a retail size container will be 3906.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Acrylic polymers, in primary forms: Other: Other: Other. The rate of duty will be 4.2 percent 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, Thomas J. Russo Director National Commodity Specialist Division