CLA-2-39:S:N:N1:238 867125

Ms. Dody Trombley
F.W. Myers & Co., Inc.
33 West Service, P.O. Box 188
Champlain, New York 12919

RE: The tariff classification of Safethane 40, a two component polyurethane foam spray from Canada

Dear Ms. Trombley:

In your letter dated September 9, 1991 you requested a tariff classification ruling on behalf of your client, Enerlab.

Safethane 40 is a two component polyurethane foam in spray form. It is composed of component A (polyisocyanate) and component B (polyol premix) and will be used in the manufacturing of interior building material.

The applicable subheading for the Safethane 40 will be 3909.50.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other polyurethanes. The duty rate will be 6.3 percent.

Goods classifiable under subheading 3909.50.5000, which have originated in the territory of Canada, will be entitled to a 2.5 percent 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 (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