CLA-2-34:OT:RR:NC:2:236

Ms. Mei Li
Marubeni America Corporation
375 Lexington Avenue, 6th Floor
New York, NY 10017

RE: The tariff classification of Ammonium Polyarcylate and Ammonium Lauryl Sulfate from Japan.

Dear Ms. Li:

In your eRuling request submitted August 17, 2011, you requested a tariff classification ruling for three products.

Two products are described as TK-75 and TU-100 (CAS# 9003-03-06) containing 31-41% Ammonium Polyarcylate and 59-69% water. The third product is described as KP-3011 (CAS# 68081-96-9) containing 14-15% Ammonium lauryl sulfate and 85-86% water.

You state that these products will be imported to be mixed with polishing slurries used to polish semiconductor wafers.

Your suggested subheading of 3401.30.5000 for products TK75 and TU-100 is incorrect because these products are not used for washing the skin.

The applicable subheading for the TK-75 and TU-100, containing 31-41% Ammonium Polyarcylate and 59-69% water will be 3906.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Acrylic polymers in primary forms: Other: Other. The duty rate will be 4.2 percent ad valorem.

The applicable subheading for the KP-3011 containing 14-15% Ammonium lauryl sulfate and 85-86% water will be 3402.11.4000, HTSUS, which provides for Organic surface active agents, whether or not put up for retail sale: Anionic: Other. The rate of duty will be 4 percent ad valorem.

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.

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 Nuccio Fera at (646) 733-3434.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division