CLA-2-39:RR:NC:2:237 D88219

Mr. Yuichi Fusho
Showa Denko America, Inc.
489 Fifth Avenue, 18th Floor
New York, NY 10017

RE: The tariff classification of Ripoxy SP-4350ESA from Japan.

Dear Mr. Fusho:

In your letter dated February 10, 1999, you requested a tariff classification ruling.

A sample of Ripoxy SP-4350ESA submitted with your letter was sent to the U.S. Customs laboratory for analysis. Laboratory analysis (Lab no. 2-1999-30193) found the sample to be a dark amber viscous liquid, chemically modified phenolic resin, in primary form.

The applicable subheading for the Ripoxy SP-4350ESA will be 3909.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for amino-resins, phenolic resins and polyurethanes, in primary forms: phenolic resins. The rate of duty will be 6.5 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 Frank Cantone at 212-637-7018.


Robert B. Swierupski
National Commodity
Specialist Division