CLA-2-39:OT:RR:E:NC:N2:SP:237

Ms. Judith K. McCray
Regulatory Specialist
Ashland, Inc.
5200 Blazer Parkway
Dublin, Ohio 43017

Dear Ms. McCray:

RE: The tariff classification of PEP SET X I 1000 Phenolic Resin and PEP SET X I 2000 Polyisocyanate Resins from various countries. In your letter dated March 17, 2009 you requested a tariff classification ruling. You provided a detailed description of the products for our review.

PEP SET X I 1000 Phenolic Resin and PEP SET X II 2000 Polyisocyanate Resins are two separate components of a fast-curing no-bake binder system designed to be mixed with sand and a catalyst to produce cores and molds. The applicable subheading for PEP SET X I 1000 Phenolic Resin will be 3909.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Phenolic resins, in primary forms. The rate of duty will be 6.5% ad valorem.

The applicable subheading for PEP SET X II 2000 Polyisocyanate Resins will be 3909.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other amino resins, in primary forms. The rate of duty will be 6.5% ad valorem.

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 merchandise may be subject to the requirements of the Toxic Substances Control Act, 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.

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 entry documents filed at the time 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