Ms. Denese A. Deeds
Senior Consultant
Industrial Health & Safety Consultants, Inc.
17 Hazel Terrace
Woodbridge, Connecticut 06525

RE: The tariff classification of an acrylonitrile-butadiene-styrene copolymer in pellet form from various countries.

Dear Ms. Deeds:

In your letter dated January 30, 2011 you requested a tariff classification.

The product is described as a colored acrylonitrile-butadiene-styrene (ABS) copolymer that is sold in pellet form for further processing into finished goods. The basic polymer is manufactured by physically compounding approximately 40% styrene-acryonitrile (SAN) monomer and 50% ABS monomer with 10% additives (colorants, anti-oxidants, stabilizers, etc.) under low temperature followed by polymerization at high temperature. The resulting polymer content is 100% ABS copolymer with styrene monomer predominating by weight.

The applicable subheading for the acrylonitrile-butadiene-styrene (100% ABS) copolymer with styrene monomer predominating by weight will be 3903.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polymers of styrene, in primary forms: Acrylonitrile-butadiene-styrene (ABS) copolymers. The rate of duty will be 6.5% ad valorem.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at

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 (646) 733-3038.


Robert B. Swierupski
National Commodity Specialist Division