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NY N025799





April 21, 2008

CLA-2-39:OT:RR:NC:SP:237

CATEGORY: CLASSIFICATION

TARIFF NO.: 3906.90.2000

Mr. James Ferry, District Manager
Gallagher Transport International, Inc.
P.O. Box 39005
4730 Oakland St. #210
Denver, Colorado 80239

RE: Tariff classification of an acrylic copolymer based emulsion from Sweden.

Dear Mr. Ferry:

In your letter dated April 4, 2008, on behalf of Pan American Creom, LLC., you requested a tariff classification ruling. Your sample is being returned.

Creom is an aqueous emulsion of blended polyethylene, acrylic and other copolymers used as a moisture suppressant for the treatment of new or existing concrete floors. It is designed to provide effective damp resistance through deep penetration into the pores of the concrete and help eliminate the problems of blistering and mold commonly associated with damp floors. It is quick acting and allows recently laid concrete floors to be speedily brought into use. Oils as well as automotive and industrial fluids will not penetrate treated concrete floors, providing a stronger, cleaner more wear resistant floor.

Chapter 39, Note 1, states that "Throughout the tariff schedule the expression "plastics" means those materials of heading 3901 to 3914 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticizer) by molding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence." The product is a blend of polyethylene, acrylic and other copolymeric materials that meet the definition for plastics as defined in Note 1 of Chapter 39. Based on your information, the acrylic portion predominates by weight.

The applicable subheading for the acrylic copolymer based emulsion will be subheading 3906.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Acrylic polymers in primary forms: Other: Other: Plastics. The rate of duty will be 6.3% ad valorem.

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 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.

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 entry documents filed at the time merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,


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