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

Mr. Eric W. Cheng
H&C Industries
1311 Crenshaw Blvd.
Torrance, CA 90501

RE: The tariff classification of a vinyl acetate - vinyl alcohol copolymer powder from Taiwan.

Dear Mr. Cheng:

In your letter dated July 7, 2011 you requested a tariff classification ruling. You provided MSDS and technical data sheets for our review.

Redispersion Polyvinyl Acetate resin (EP-5016M, EP-5016H or EP-6040V) is described as an unplasticized poly(vinyl acetate) white powder consisting by weight of 85-95% poly(vinyl acetate) CAS-9003-20-7, 2-10% poly(vinyl acetate - vinyl alcohol) CAS-25213-24-5 and <0.1% vinyl acetate CAS-108-05-4. The product is designed for use in construction adhesives, joint compounds, wood putties, polymer mortars, paper adhesives and crack fillers.

The applicable subheading for vinyl acetate - vinyl alcohol copolymer powder containing 95% or more by weight of vinyl acetate will be 3905.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Poly(vinyl acetate): Other, in primary forms. The rate of duty will be 4% ad valorem.

The applicable subheading for vinyl acetate - vinyl alcohol copolymer powder containing less than 95% by weight of vinyl acetate will be 3905.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Vinyl acetate copolymers: Other, in primary forms. The rate of duty will be 4% 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 (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.

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