CLA-2-39:OT:RR:NC:N2:421

Ellen Kim
LG America Inc.
3475 Piedmont Road NE, Suite 1200
Atlanta, Georgia 30305

RE: The tariff classification of methyl methacrylate-butadeine-styrene copolymers (CAS-25053-09-2) from Korea

Dear Ms. Kim:

In your letter dated August 25, 2016 you requested a tariff classification ruling.

The items under consideration are two methyl methacrylate-butadeine-styrene (MBS) copolymers identified as MB838A and MB872.

MB838A is described as an opaque impact modifier consisting of methyl methacrylate-butadiene-styrene (MBS) copolymer (CAS-25053-09-2) that will be imported in white powder form for use in the manufacture of sheets, pipes, fittings, etc.

MB872 is described as a transparent impact modifier consisting of methyl methacrylate-butadiene-styrene (MBS) copolymer (CAS-25053-09-2) that will be imported in white powder form for use in the manufacture of transparent sheet, film, etc.

The applicable subheading for the subject copolymers will be 3903.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Polymers of styrene, in primary forms: Other: Methyl methacrylate-butadeine-styrene (MBS) copolymers. The general rate of duty will be 6.5 percent 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 https://hts.usitc.gov/current.

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.

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 April Cutuli at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division