CLA-2-39:OT:RR:NC:N2:237

Ms. Linda Fitzgerald
D. J. Powers Company, Inc.
5000 Business Center Drive
Suite 1000
Savannah, GA 31405

RE: The tariff classification of Induprint SE900 Styrene-Acrylic Resin from Germany

Dear Ms. Fitzgerald:

In your letter dated March 24, 2009 you requested a tariff classification ruling for Induprint SE900. The item for which you provided a sample is hard water based polymer described a binder for water based overprint varnishes as well as water based flexographic and gravure-printing inks. The sample will be returned to your office upon review.

Based on the list of components, Material Safety Data Sheet and Certificate of Analysis provided, Induprint SE900 contains approximately 55% Water, 38.2% Styrene+Alpha-methylstyrene, 5.2% Acrylic and 1% Ammonia.

The applicable subheading for the potential import will be 3903.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other Polymers of Styrene, in primary forms. The rate of duty will be 6.5%.

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 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 Frank Cantone at (646) 733-3038.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division