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

Mr. Eric W. Cheng
H&C Industries
1311 Crenshaw Blvd.
Torrance, CA 90501

RE: The tariff classification of Acrylic Emulsion P-1280 (CAS-26061-99-4) from Taiwan.

Dear Mr. Cheng:

In your letter dated October 20, 2011 you requested a tariff classification ruling. You provided MSDS and technical data sheets for our review.

Acrylic Emulsion P-1280 is described as a styrene acrylic copolymer emulsion consisting of 49-53% by weight of styrene acrylic copolymer (CAS-26061-99-4) and 47-51% water. The product is used to provide adhesive and water resistance properties in the manufacture of interior and exterior coatings, tile mortars, grout, admixtures for concretes, cement and fillers for the construction industry.

The applicable subheading for Acrylic Emulsion P-1280 will be 3906.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Acrylic polymers in primary forms: Other: Other: Other. The rate of duty will be 4.2% 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 (TSCA), 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 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