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NY 856634

NOV 27 1990

CLA-2-39:S:N:N1:238 856634


TARIFF NO.: 3906.90.2000, 3906.90.5000

Mr. W.C. Winthrop
Rohm and Haas Company
Independence Mall West
Philadelphia, Pa 19105

RE: The tariff classification of Rhoplex E-330, Rhoplex Multilube 200 from Canada and Acrysol GS from Mexico.

Dear Mr. Winthrop:

In your letter dated September 10. 1990 you requested a tariff classification ruling. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure.

Rhoplex E-330 is a water dispersion of an acrylic polymer specifically designed for modifying portland cement compositions. Rhoplex Multilube 200 emulsion polymer is a 100 percent acrylic high build chalk adhesion polymer for exterior flat and sheen paints and opaque stains. Acrysol GS, an improved sodium acrylate, is an excellent thickener for natural and synthetic lattices and water dispersions of various polymers.

Chapter 39, Note 1, states that "Throughout the tariff schedule the expression "plastics" means those materials of heading 3901 to 3914 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticizer) by molding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence."

Laboratory analysis of the submitted samples indicates that Rhoplex E-330 and Rhoplex multilube 200 are polymeric materials in primary form that meet the definition for plastics as defined in Note 1 of Chapter 39. The Acrysol GS is a polymer in primary form, however, it does not meet the definition for plastics as defined in Note 1 of Chapter 39 since it does not retain its shape upon the removal of the external influence (heat).

The applicable subheading for the Rhoplex E-330 and Rhoplex Multilube 200 will be 3906.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for acrylic polymers in primary forms, other, other, plastics. The duty rate will be 6.3 percent ad valorem.

The applicable subheading for the Acrysol GS will be 3906.90.5000, HTS, which provides for acrylic polymers in primary forms, other, other, other. The duty rate will be 4.2 percent ad valorem.

Goods classifiable under subheading 3906.90.2000, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This merchandise may be subject to the regulations of the Environmental Protection Agency, Office of Pesticides and Toxic Substances. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (800) 424-9086.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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