CLA-2-39:RR:NC:SP:237 R01627

Ms. Tricia Reynolds
NNR Global Logistics USA Inc.
610 Airport South Parkway, Suite 300
Atlanta, Georgia 30349

RE: Tariff classification of poly(vinyl chloride) resin (CAS-9002-86-2) from England.

Dear Ms. Reynolds:

In your letter dated March 16,2005, on behalf of SMH Americas Ltd., you requested a tariff classification ruling on poly(vinyl chloride) homopolymer resin (CAS-9002-86-2) in white powder form for use in the production of plastic articles.

In your letter you suggested classification under subheading 3904.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vinyl acetate-vinyl chloride-ethylene terpolymers. A terpolymer is a polymer made from three monomers (for example: vinyl acetate, vinyl chloride and ethylene). Based on your submission, your product is derived from a single monomer, ethane chloro monomer (also called vinyl chloride). Polymers derived from a single monomer are called homopolymers. Poly(vinyl chloride) homopolymer is provided for by name under heading 3904, HTSUS.

The applicable subheading for poly(vinyl chloride) homopolymer (CAS-9002-86-2) not mixed with any other substances will be 3904.10.000, HTSUS, which provides for: Poly(vinyl chloride), not mixed with any other substances. The rate of duty is 6.5 percent ad valorem.

The applicable subheading for nonplasticized poly(vinyl chloride) homopolymer (CAS-9002-86-2) mixed with any other substances, will be 3904.21.0000, HTSUS, which provides for: Other poly(vinyl chloride): Nonplasticized. The rate of duty is 6.5 percent ad valorem.

The applicable subheading for plasticized poly(vinyl chloride) homopolymer (CAS-9002-86-2) mixed with any other substances, will be 3904.22.0000, HTSUS, which provides for: Other poly(vinyl chloride): Plasticized. The rate of duty is 6.5 percent ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404.

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 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