CLA-2-39:S:N:N1-F:238 870199

Ms. Donna Witkowski
Panalpina, Inc.
P.O. Box 66437 AMF O'Hare
Chicago, IL 60666

RE: The tariff classification of Convertray resin from Germany.

Dear Ms. Witkowski:

In your letter dated December 20, 1991, on behalf of your client, Wilde-U.S.A., Inc., you requested a tariff classification ruling.

Convertray is a light-curing resin in the form of contoured wafers for use in making laboratory denture plates. It consists of a matrix of polyfunctional acrylates and inorganic fillers. The resin has a milky grey color and is slightly transparent. The applicable subheading for this product will be 3909.50.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for amino-resins, phenolic resins and polyurethanes, in primary forms: polyurethanes: other. The rate of duty will be 6.3 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