CLA-2-38:RR:NC:2:239 K84274

Mr. Emanuel Reis
ExpoMix Corporation
1099 Brown St., Unit #203
Wauconda, IL 60084

RE: The tariff classification of PUMA 3031 from China.

Dear Mr. Reis:

In your letter dated March 1, 2003, you requested a tariff classification ruling for PUMA 3031 – a mixture of 40% potassium oleate and 60% diethylene glycol. You state in your inquiry that this product will be used as a catalyst in the manufacture of polyurethane foam.

The applicable subheading will be 3815.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included: other. The rate of duty will be 5 percent ad valorem.

The product described in this ruling supercedes product #3131 in New York Ruling K82260, dated January 29, 2004.

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 the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Andrew Stone at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division