CLA-2-39:S:N:N7:238 888942

Mr. Barry Gottehrer
Ashley Polymers, Inc.
5114 Fort Hamilton Parkway
Brooklyn, NY 11219

RE: The tariff classification of five grades of ABS resin, all in pellet form, from Thailand Dear Gottehrer: In your letter dated May 13, 1993, resubmitted on August 3, 1993, you requested a tariff classification ruling. The subject merchandise consists of five (5) grades of acrylonitrile- butadiene-styrene (ABS) resin, namely: SRE-1, APE, SP-100, AN-450 and MHB, which are collectively designated by the brand name "Porene". You indicate, in a letter addressed to this office, dated August 9, 1993, that, for all five grades, the styrene comonomer predominates by weight (55%-66%) over each of the other comonomers (i.e., acrylonitrile and butadiene). You also indicate that each grade, depending on its intended use, contains various additives or fillers. The applicable subheading for all five grades will be 3903.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for polymers of styrene, in primary forms: acrylonitrile-butadiene-styrene (ABS) copolymers. Articles classifiable under subheading 3903.30.0000, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This merchandise may be subject to the regulations of the Environmental Protection Agency, Office of Pesticides and Toxic Substances. You may contact them at 402 M Street SW, Washington, DC 20460, telephone number (202) 554- 1404, or EPA Region II at (908) 321-6669. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport