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NY L88755





November 14, 2005

CLA-2-39:RR:NC:N2:221 L88755

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Joan Basta
Micra Co.
167-14 146th Road
Jamaica, NY 11434

RE: The tariff classification of a super absorbent polymer mat from China.

Dear Ms. Basta:

In your letter dated November 8, 2005, on behalf of Spring Scientific, you requested a tariff classification ruling.

The sample submitted with your request is identified as a super absorbent polymer (SAP) bag. It is made from a sheet of natural linen that has been folded over at the middle and then sewn on all three sides to form a closed bag or mat measuring approximately 24 inches by 16 ½ inches. Enclosed within the mat are crystals of sodium polyacrylate. These crystals absorb hundreds of times their weight in water and other aqueous solutions, turning into a gel-like material with exceptional moisture retaining capability. The mats are used for applications such as absorbing liquid spills. The essential character of the product is imparted by the absorbent crystals.

The sample is being returned as you requested.

The applicable subheading for the super absorbent polymer mat will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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