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

Mr. William Cheng
Import Manager
H&C Industries, Inc.
1311 Crenshaw Boulevard
Torrance, California 90501

RE: The tariff classification of a CBP-46 vinyl acetate ethylene copolymer redispersible powder (CAS-24937-78-8) from Taiwan.

Dear Mr. Cheng:

In your letter dated November 9, 2011 you requested a tariff classification. You provided Technical Information and Material Safety Data Sheets for our review.

CBP-46 VAE Redispersible Powder consists of vinyl acetate ethylene copolymer (CAS-24937-78-8) having a vinyl acetate monomer content of greater than 50% by weight. The product is used in the construction industry as a binder in cement, gypsum-based materials and adhesives. The product will be imported in powder form packaged in 25 kilogram size paper bags.

The applicable subheading for CBP-46 VAE Redispersible Powder consists of vinyl acetate ethylene copolymer (CAS-24937-78-8) having a vinyl acetate monomer content of greater than 50% by weight will be 3905.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms: Vinyl acetate copolymers: Other. The rate of duty will be 4% ad valorem.

Regarding the availability of the temporary duty free suspension provision under subheading 9902.24.55, HTSUS, which provides for ethylene-vinyl acetate copolymers, other than those in aqueous dispersions, containing 50 percent or more by weight of vinyl acetate monomer (CAS-24937-78-8) (provided for in subheading 3905.29.00), please be advised that the eligibility period under this provision has been extended to products entered on or before 12/31/2012.

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., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] 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 Frank Cantone at (646) 733-3038.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division