CLA-2-39:LA:S:T:1:1:F03 C84716

Ms. Monica S. Jones
Entec Polymers, Inc.
2301 Maitland Center Parkway, Suite 240
Maitland, FL 32751

RE: The tariff classification of ABS Resin (Acrylonitrile Butadiene Styrene), in pellet form, from Thailand.

Dear Ms. Jones:

In your letter dated January 15, 1998, and your resubmission letter of February 4, 1998 , you requested a tariff classification ruling.

According to the composition information submitted in your February 4th letter, the ABS Resin consists of, by weight, 25% acrylonitrile, 16% butadiene and 59% styrene.

The applicable subheading for this ABS resin 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. The rate of duty will be 0.1 cent per kilogram plus 7.1% ad valorem.

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 requirements of the Toxic Substances Control Act (TSCA), which is administered by the Environmental Protection Agency. You may contact them at 402 M Street SW, Washington, DC 20460, telephone number (202) 554-1404.

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.


Irene Jankov
Port Director
Los Angeles-Long Beach Seaport