CLA-2-39:S:N:N7:238 808491

Mr. Douglas Turnbull
Tomen America Inc.
1285 Avenue of the Americas
New York, NY 10019-6028

RE: The tariff classification of "VP-Polymer", in granular form, from Japan

Dear Mr. Turnbull:

In your letter dated March 23, 1995, you requested a tariff classification ruling.

The submitted sample, designated as "VP-Polymer", consists of a white powder, in granular form. According to the analysis performed by the U.S. Customs laboratory in NY, the product is a non-elastomeric, thermoplastic polymer (polyvinylphenol), with aromatic monomer units, that is specified in note 3(c) of Chapter 39, HTSUS, and not elsewhere specified or included.

The applicable subheading for the subject product will be 3911.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Petroleum resins, ... and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms: Other: Other: Containing monomer units which are aromatic or modified aromatic, ... : Thermoplastic: Other." The rate of duty will be 6.1 percent ad valorem.

This merchandise may be subject to the regulations of the Environmental Protection Agency, Office of Pesticides and Toxic Substances. You may contact them 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 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
New York Seaport