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

Ms. Jean Reynolds
Environmental Coordinator
Kaneka Texas Corporation
6161 Underwood Road
Pasadena, Texas 77507

RE: The tariff classification of polyoxyalkylene polyol (CAS-25791-96-2) from Japan.

Dear Ms. Reynolds:

In your letter dated August 19, 2008 you requested a tariff classification ruling. You provided a Chemical Abstract Number (CAS-25791-96-2) and Actcol 96-56K MSDS sheets for our review.

Actcol 96-56K consists of 100% polyoxyalkylene polyol in liquid form. Based on CAS-25791-96-2, the product is a polyether. The product will be imported for use as a barrier fluid for agitator seals in a unit under construction.

The applicable subheading for Actcol 96-56K polyoxyalkylene polyol (CAS-25791-96-2) in liquid form will be subheading 3907.20.0000, HTSUS, which provides for: Other polyethers, in primary forms. The rate of duty will be 6.5% 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