CLA-2-39:RR:NC:2:237 F88341

TARIFF NO: 3906.90.5000

Ms. Barbara A. Weimar
Nippon Paint (America) Corp.
Glenpointe Centre West
Teaneck, New Jersey 07666-6895

RE: The classification of acrylic PS GEL 510 resins from Japan. Dear Ms. Weimar:

In your letter of May 24, 2000 you requested a tariff classification ruling for PS GEL 510 composed of an acrylic polymer and inert fillers.

The applicable subheading for PS GEL 510 is 3906.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other acrylic polymers in primary forms. The duty is 4.2 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 NIS Frank Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division