CLA-2-39:RR:NC:2:237 D86287

Mr. Brian Goldstein
Graham & James LLP
885 Third Avenue
New York, N.Y. 10022-4834

RE: The tariff classification of “AQ-99 Polymer” from Japan.

Dear Mr. Goldstein:

In your letter dated December 28, 1998, on behalf of Kuraray America Inc., you requested a tariff classification ruling. The submitted sample, a white granular powder, which you describe as “AQ-99 Polymer” (ethyl vinyl alcohol copolymer resins; CAS-25067-34-9), a copolymer containing by weight 50 percent or more of derivatives of vinyl acetate and with no single monomer unit contributing 95 percent or more by weight of the total polymer content. It is used in film coating applications, particularly, in snack food packaging as a barrier layer between other materials such as polypropylene.

The applicable subheading for the AQ-99 Polymer will be 3905.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms: other: copolymers: containing by weight 50 percent or more of derivatives of vinyl acetate. The rate of duty will be 4 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