NY 855940

OCT 16 1990


CLA-2-39:S:N:N1:238 855940

Mr. Richard A. Hacker
Lawter International, Inc.
990 Skokie Blvd.
Northbrook, IL 60062

RE: The tariff classification of K-468, K-733 and K-2330 which are modified rosin ester resins from Canada.

Dear Mr. Hacker:

In your letter dated August 27, 1990 you requested a tariff classification ruling.

The modified rosin ester resins identified as K-468, K-733 and K-2330 are high molecular weight unsaturated thermosetting polyester resins that are made from the chemical condensation and esterification reactions of rosin and other chemicals.

The applicable subheading for the K-468, K-733 and K-2330 will be 3907.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other, polyesters, unsaturated, other. The duty rate will be o.9 cent per kilo plus 9 percent ad valorem.

Goods classifiable under subheading 3907.91.5000, HTS, which have originated in the territory of Canada, will be entitled to a o.5 cent per kilo plus 5.4 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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 (800) 424-9086.

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