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

T. H. Weiss, Inc.
2 Johnson Road
Lawrence, NY 11559

RE: The tariff classification Castor oil modified polyols from Germany.

Dear Mr. Weiss:

In your letter dated August 24, 2009, on behalf of AlberdingK Boley, Inc., you requested a tariff classification ruling for Albodur X115. You have provided a Certificate of Analysis and MSDS sheets for our review. The sample submitted will be returned as per your request.

The yellowish fluid is a castor oil based natural polymer for use in non-food contact applications such as hard surface coatings. The applicable subheading for the product will be 3913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for natural polymers and modified polymers not elsewhere specified or included in primary forms: Other: Other. The rate of duty will be 5.8%.

This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency (EPA). You may contact the EPA located at 402 M Street, S.W., Washington, D.C. 20460, at telephone number 204-554-1404. 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