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NY D80204

August 20, 1998

CLA-2-39:RR:NC:N2:237 D80204


TARIFF NO: 3903.90.5000

Martha A. Pierce
Solutia, Inc.
P.O. Box 66760
St. Louis, Missouri 63166-6760

RE: The classification of Modacure resin solution from Canada.

Dear Ms. Pierce:

In your letter dated July 13, 1998 you requested a tariff classification ruling.

Modacure resin solution is described as a methylated melamine-formaldehyde modified styrene allyl alcohol resin solution for use in thermoplastic and thermoset coating systems.

Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes, and unless otherwise required, according to the remaining GRI's taken in order.

Heading 3903, HTSUS, provides for polymers of styrene, in primary forms. Note 5 and Subheading Note 1.(a)(3) to Chapter 39 are relevant to articles which may fall under Heading 3903. Note 5 provides that: Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading approriate to the unmodified polymer. Subheading Note 1.(a)(3) provides that: Chemically modified polymers are to be classified in the subheading named "Other", provided that the chemically modified polymers are not more specifically covered by another subheading.

Subheading 3903.90.5000, HTSUS, provides for other polymers of styrene in primary forms. The instant article is described as a modified styrene polymer (resin) in primary (liquid) form.

Therefore, the applicable subheading for Modacure resin solution will be 3903.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other polymers of styrene in primary forms. The rate of duty is 0.2 cents per kilogram and 7 percent ad valorem.

Articles classifiable under subheading 3903.90.5000 HTS, which are products of Canada, are entitled to duty free treatment under the North American Free Trade Agreement (NAFTA) upon compliance with all applicable regulations.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA) which is administered by the U.S. Environmental Protection Agency. You may contact the Agency at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404, or EPA Region II at (908) 321-6669.

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 F. Cantone at 212-466-5488.


Robert B. Swierupski

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