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NY 858880


January 14, 1991

CLA-2-39:S:N:N3G:221 858880

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.30.0000; 3920.59.5000; 3506.91.0000

Mr. James E. Townsend
Inter-Commerce Enterprises, Inc.
15311 Vantage Parkway West, Suite 200
P.O. Box 53294
Houston, Texas 77052-1294

RE: The tariff classification of Ameripad pipe saddles and Ameripad Adhesive B8 from Singapore.

Dear Mr. Townsend:

In your letter received in this office on December 17, 1990, you requested a tariff classification ruling.

The Ameripad pipe saddles are said to be composed of approximately 30% acrylic, 40% nitrile and 30% styrene. The pipe saddles are mats for use between steel pipes and their supporting structures. Samples were not submitted with your ruling, but the descriptive literature and photographs indicate that the pipe saddles are not flexible.

The Ameripad Adhesive B8 is a two component plastic system consisting of a polyamide resin and epoxy resin with a variety of additional chemicals. It will be imported in containers of 5 and 10 gallons.

The classification of the pipe saddles is dependent upon a number of factors. The acrylic and the styrene are each said to comprise approximately 30 percent of the weight of the saddles. Legal note 4 of Chapter 39 of the Harmonized Tariff Schedule directs us to classify plastic items composed of two or more polymers according to the polymer which predominates by weight. If the styrene and the acrylic are actually the same exact weight, the saddles are classifiable in the last of the applicable tariff provisions. In practice, however, it is unlikely that the acrylic and the styrene are exactly the same weight. At the time of entry, a breakdown by weight should appear on the invoice so that the merchandise can be properly classified.

The applicable subheading for the pipe saddles, when the styrene predominates by weight over the acrylic, will be 3920.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of styrene. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the pipe saddles, when the acrylic either equals or predominates by weight over the styrene, will be 3920.59.5000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of acrylic polymers, other. The rate of duty will be 18.7 cents per kilogram.

The applicable subheading for the Ameripad Adhesive B8 will be 3506.91.0000, HTS, which provides for prepared glues and other prepared adhesives, not elsewhere specified or included; adhesives based on rubber or plastics (including artificial resins). The rate of duty will be 2.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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