CLA-2-38:RR:NC:FC:236 814663

Mr. Jonathan Arancio

Continental Industries Group, Inc.

245 East 58th Street

25th Floor

New York NY 10022

RE: The tariff classification of Hydrogenated Rosin, Disproportionated Gum Rosin, Potassium Soap of Disproportioned Rosin, Glycerol Ester of Gum Rosin, Pentaerythritol Ester of Gum Rosin, Pentaerythritol Ester of Gum Rosin, Maleated Gum Rosin, Glycerol Ester of Maleated Gum Rosin, Pentaerythritol Ester of Maleated Gum Rosin, Phenolic Glycerol Ester of Gum Rosin, Phenolic Pentaerythritol Ester of Gum Rosin, Calcium Modified Rosin from China

Dear Mr. Arancio:

In your letter dated September 8, 1995, you requested a tariff classification ruling on the several chemicals.

The applicable subheading for the Hydrogenated Rosin, Disproportionated Gum Rosin, Maleated Gum Rosin will be 3806.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other rosin. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the Potassium Soap of Disproportionated Rosin will be 3401.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for soap in other form. The rate of duty will be 3.5 percent ad valorem.

The applicable subheading for the Glycerol Ester of Gum Rosin, Pentaerythritol Ester of Gum Rosin, Glycerol Ester of Maleated Gum Rosin, Pentaerythritol Ester of Maleated Gum Rosin, Maleated Gum Rosin, Phenolic Pentaerythritol Ester of Gum Rosin will be 3806.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ester gums. The rate of duty will be 1.8 cents per kg plus 7.5 percent.

The applicable subheading for the Calcium Modified Rosin will be 3806.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for salts of rosin or of resin acids. The rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Section 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 Gilbert Brownchweig at 212-466-5744.

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division