CLA-2-39:OT:RR:E:NC:SP:237

Mr. Jonathan J. Kwun
Lee Company Customs Broker
11099 S. La Cienega Blvd. - Suite 152
Los Angeles, California 90045

RE: The tariff classification of five polycarboxylate copolymer solutions from South Korea.

Dear Mr. Kwun:

In your letter dated August 5, 2008, on behalf of LG Chemical America, you requested a tariff classification. You provided LG Chem Product Information and MSDS sheets for our review.

LG Chem Polycarboxylate Copolymer consists of an aqueous solution of acrylic copolymer (40%wt) and water (60%wt) made available in five different viscosity levels CP-WRM (190cPs), CP-WB (180cPs), CP-RS (300cPs), CP-ST (220cPs) and CP-HR (110cPs) for use as a raw material in concrete admixtures.

The applicable subheading for LG Chem Polycarboxylate Copolymer CP-WRM, CP-WB, CP-RS, CP-ST and CP-HR will be subheading 3906.90.5000, HTSUS, which provides for: Acrylic polymers, in primary forms: Other. The rate of duty will be 4.2% ad valorem.

This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency (EPA). You may contact the EPA located at 402 M Street, S.W., Washington, D.C. 20460, at telephone number 204- 554-1404.

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 http://www.usitc.gov/tata/hts/.

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 control number shown 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.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division