CLA-2-39:S:N:N7:238 884273

Mr. Paul Massaglia
Aries Technologies
8 Stevens Avenue
Derry, NH 03038

RE: The tariff classification of Pearlthane 110, a polyurethane polymer, in pellet form, from Spain

Dear Mr. Massaglia:

In your letter dated February 26, 1993, received on March 25, 1993, you requested a tariff classification ruling.

The subject merchandise, Pearlthane 110, is a polyurethhane polymer which, you indicate, is used to make shoe construction adhesives by dissolving the product in organic solvents such as methyl ethyl ketone. The applicable subheading for this product will be 3909.50.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for amino-resins, phenolic resins and polyurethanes, in primary forms: polyurethanes: cements. The rate of duty will be 2.1 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 SW, Washington, DC 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