CLA-2-39:RR:NC:N2:237 C89422

TARIFF NO: 3907.30.0000

Danny Cranford

Accron, Inc.

11777 Katy Freeway, Suite 316

Houston, Texas 77079

RE: The classification of Phenol,4,4'-(1-methylethylidene)bis-, polymer with (Chloromethyl) oxirane; (CAS-25068-38-6)

from Taiwan.

Dear Mr. Cranford:

In your letter dated June 17, 1998 you requested a tariff classification ruling.

The applicable subheading for the product designated Phenol,4,4'-(1-methylethylidene)bis-,polymer with (Chloromethyl) oxirane will be 3907.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for epoxide resins in primary forms. The rate of duty is 6.1 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 F. Cantone at 212-

466-5488.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division