CLA-2-39:RR:NC:2:238 C84437

Ms. Martha A. Pierce
Solutia Inc.
10300 Olive Boulevard
P.O. Box 66760
St. Louis, MO 63166-6760

RE: The tariff classification of Resimene 970, Resimene 975, and Resimene 980 from Canada

Dear Ms. Pierce:

In your letter dated February 4, 1998, you requested a tariff classification ruling.

The three subject products, Resimene 970, Resimene 975, and Resimene 980, consist of urea-formaldehyde resins. The MSDS sheets describe each product as a "clear, colorless, semi-viscous liquid." According to the product literature, Resimene resins function as amino crosslinkers in the formulation of thermosetting industrial surface coatings, such as automotive topcoats.

The applicable subheading for the three subject products will be 3909.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Amino-resins, phenolic resins and polyurethanes, in primary forms: Urea resins; thiourea resins." The general rate of duty will be 6.6 percent ad valorem.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which is 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, or EPA Region II at (908) 321-6669. 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 Harvey Kuperstein at 212-466-5770.


Sincerely,

Robert B. Swierupski
Director, National Commodity
Specialist Division