CLA-2-39:RR:NC:SP:237 L80285

Mr. David Rosbottom
Zeon Chemicals L.P.
4111 Bells Lane
Louisville, KY 40211

RE: Classification of hydrogenated copolymer of acrylonitrile and butadiene from Japan.

Dear Mr. Rosbottom:

In your letter dated October 15, 2004 you requested a tariff classification ruling for hydrogenated copolymer of acrylonitrile and butadiene (CAS-88254-10-8) for use in heat and oil resistant molded goods for the automotive, aerospace, and energy industries.

The applicable subheading for hydrogenated copolymer of acrylonitrile and butadiene (CAS-88254-10-8) will be 3906.90.2000, Harmonized Tariff Schedule of the United States, for other plastic acrylic polymers in primary forms. The rate of duty is 6.3 percent ad valorem.

This merchandise may be subject to the requirements of the Toxic Substances Control Act, administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404.

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 entry documents filed at the time merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.

Sincerely,


Robert B. Swierupski
Director, National Commodity
Specialist Division