CLA-2-39:S:N:N1-F:238 872133

Mr. Bryan Sims
Phoenix Fibreglass
466 Speers Road, Suite 201
Oakville, Ontario L6K 2G3

RE: The tariff classification of PHX-40 recycled resin, in powder form, from Canada.

Dear Mr. Sims:

In your letter dated February 3, 1992, received on March 10, 1992, you requested a tariff classification ruling.

The product in question, PHX-40, is a recycled unsaturated polyester resin, in powder form. You describe it as " ... a general purpose thermosetting resin." The applicable subheading for this product will be 3907.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: other polyesters: unsaturated: other. The rate of duty, if considered to be goods originating in the territory of Canada, will be 0.1 cents per kilogram plus 1.8 percent ad valorem. Otherwise, the rate of duty will be 0.9 cents per kilogram plus 9 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