CLA-2-39:S:N:N1:238 868431

Ms. Donna Witkowski
Panalpina, Inc.
500 E. Thorndale Avenue, Suite H
Wood Dale, IL 60191

RE: The tariff classification of three, polymethylmethacrylate, two-part denture base resins from Germany.

Dear Ms. Witkowski:

In your letter dated October 23, 1991, on behalf of Wilde- U.S.A., Inc., you requested a tariff classification ruling.

The products, described as WIL-3A, WIL-3L and WIL-3F, are composed of a powder and a liquid that are mixed in proportionate amounts to form polymethylmethacrylate cold-curing or heat-curing resins for the manufacturing of finished dental materials that may be used for the manufacture or repair of dentures. The applicable subheading for the WIL-3A, WIL-3L and WIL 3F will be 3906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for acrylic polymers in primary forms, polymethylmethacrylate. The rate of duty will be 6.3 percent ad valorem

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 (202) 554-1404) or EPA Region II at (908) 321-6669.

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.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport