CLA-2-39:OT:RR:E:NC:SP:237

Eric P. Arneson
Stepan Company
22 West frontage Road
Northfield, IL 60093

RE: Tariff classification of diethylene glycol-phthalic anhydride-based polyester polyol prepolymer CAS-32472-85-8 from Germany.

Dear Mr. Arneson:

In your letter dated May 2, 2008 you requested a tariff classification ruling. Stepan’s Product Bulletin for Stepanpol PS-3152 was provided for our review.

Stepanpol PS-3152 is described as diethylene glycol-phthalic anhydride-based polyester polyol (CAS-32472-85-8) obtained by the reaction of diethylene glycol (CAS-111-46-6) and phthalic anhydride (CAS-85-44-9). The product is an unsaturated polyester prepolymer based on unsaturated phthalic anhydride acid. The product will be imported in the form of a low viscosity liquid that will be further polymerized and transformed by insulated board manufacturers into rigid foam panels.

The applicable subheading for Stepanpol PS-3152 diethylene glycol-phthalic anhydride-based polyester polyol prepolymer (CAS-32472-85-8) will be 3907.91.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other unsaturated polyesters in primary forms. The rate of duty will be 6.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 control number shown 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 Frank Cantone at 646-733-3038.

Sincerely,

Robert Swierupski
Director,
National Commodity
Specialist Division