CLA-2-39:RR:NC:FC:238 818140
Ms. Lesley Deewall
Mitsubishi Heavy Industries America, Inc.
630 Fifth Avenue
New York, NY 10111
RE: The tariff classification of Shape Memory Polymer (SMP) grades MM-2520 and MM-3520, from Japan
Dear Ms. Deewall:
In your letter dated November 7, 1995, resubmitted on January 3, 1996, you requested a tariff classification ruling.
The submitted samples, Shape Memory Polymer (SMP) MM-2520 and MM-3520, each consist of an elastomeric polyurethane-type polymer, in flake form. Based on tests conducted on submitted dumbbell-shaped specimens, by the U.S. Customs Service laboratory at New York, both products are "elastomeric", within the meaning of Additional U.S. Note 1 to Chapter 39, HTSUSA. You state in your letter that the subject products may also be imported in pellet form.
The applicable subheading for the two subject products, imported as flakes or pellets, will be 3909.50.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Amino-resins, phenolic resins and polyurethanes, in primary forms: Polyurethanes: Elastomeric." The rate of duty will be free.
With respect to your request for a classification ruling on: Shape Memory Polymer (SMP) grades MM-2510, MM-3510, MM-4510, MM-4520, MM-5510, and MM-5520, please be advised that the dumbbell-shaped test specimens submitted with each of the respective (flake) samples, were too thick for our laboratory to properly perform the elastomeric tests. Accordingly, twelve (12) dumbbell-shaped test specimens having a thickness of 0.1mm would be required for each grade.
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 C. Reilly at 212-466-5770.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division