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NY D80738




September 23, 1998

CLA-2-39:RR:NC:N2:237 D80738

CATEGORY: CLASSIFICATION

TARIFF NO: 3909.10.0000; 3208.90.0000

Ms. Martha A. Pierce
Solutia, Inc.
10300 Olive Boulevard
P.O. Box 66760
St. Louis, MO 63166-6760

RE: The classification of Resimene 955; Resimene 6329; Resimene 933; and Resimene 31-303 urea resins from Canada.

Dear Ms. Pierce:

In your letter dated July 13, 1998 you requested a tariff classification ruling.

Based on the technical literature submitted: Resimene 955 is an iso-butylated urea-formaldehyde resin solution at 57 percent by weight resin solids; Resimene 6329 is a butylated urea-formaldehyde resin solution at 60 percent resin solids; Resimene 933 is an iso-butylated urea-formaldehyde resin solution at 49-53 percent resin solids; and Resimene 31-303 is a modified butylated urea-formaldehyde resin solution at 60 percent resin solids. The Resimene resins function as amino cross-linkers in the formulation of thermosetting industrial surface coatings, such as auto primers and topcoats. Each product is described as a clear, colorless, semi-viscous and highly volatile liquid.

Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes, and unless otherwise required, according to the remaining GRI's taken in order.

The applicable subheading for the Resimene 955 and Resimene 6329 urea resin solutions will be 3909.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for amino-resins, phenolic resins and polyurethanes, in primary forms: urea resins; thiourea resins. The general rate of duty will be 6.6 percent ad valorem.

Heading 3909, HTSUS, provides for amino-resins, phenolic resins and polyurethanes, in primary forms. However, Note 1.(d), Chapter 39, HTSUS, specifically excludes: solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents, when the weight of the solvent exceeds 50 percent by weight of the solution (heading 3208).

Therefore, the applicable subheading for Resimene 933, when the weight of the solvent exceeds 50 percent by weight of the solution, will be 3208.90.0000, HTSUS, which provides paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in note 4 to this chapter: other. The general rate of duty will be 3.2 percent ad valorem. The applicable subheading for Resimene 933, when the weight of the solvent does not exceed 50 percent by weight of the solution, will be 3909.10.0000, HTSUS, which provides for amino-resins, phenolic resins and poly-urethanes, in primary forms: urea resins; thiourea resins. The general rate of duty will be 6.6 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the Resimene 31-303 blend of butylated urea-formaldehyde resin and methylated melamine-formaldehyde resin. Your request for a classification ruling should include the percentage by weight of each polymer in the resin blend.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA) which is administered by the U.S. Environmental Protection Agency. You may contact the Agency at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404, or EPA Region II at (908) 321-6669.

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 F. Cantone at 212-466-5488.

Sincerely,


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