CLA-2-39:RR:NC:2:239 H83167

Ms. Barbara A. Weimar
Nippon Paint (America) Corp.
Glenpointe Centre West
500 Frank W. Burr Blvd.
Teaneck, NJ 07666-6895

RE: The tariff classification of modified polyisocyanates from Japan.

Dear Ms. Weimar:

In your letter dated June 27, 2001, you requested a tariff classification ruling.

The products of your request are Coronate HXR, HXR-90, and HXR-90B. They are described as modified polyisocyanates based on hexamethylene diisocyanate (WDI), in liquid form, for use in the manufacture of polyurethane.

The applicable subheading for the Coronate HXR, HXR-90, and HXR-90B modified polyisocyanates will be 3911.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other thermosetting resins, including other products specified in chapter 39 note 3, containing monomer units which are aromatic or modified aromatic, in primary forms. The rate of duty will be 5.8 percent ad valorem.

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 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division