CLA-2-39:RR:NC:2:237 D89028

Ms. Martha A. Pierce
Solutia Inc.
10300 Olive Boulevard
P.O. box 66760
St. Louis, Missouri 63166-6760

RE: The tariff classification of Resimene MR 225 and Resimene MR 231 from Canada.

Dear Ms. Pierce:

In your letter dated March 5, 1999, you requested a tariff classification ruling.

Based on the technical literature submitted, Resimene MR-225 is a butylated melamine-formaldehyde resin solution composed of approximately 63-66 percent resin solids, 35 percent xylene, 7 percent ethyl benzene, 1 percent n-butanol and 0.75 percent formaldehyde, by weight. Resimene MR-231 is a butylated melamine-formaldehyde resin solution composed of approximately 67 percent resin solids, 29 percent naphtha, 3 percent n-butanol and 1 percent formaldehyde, by weight.

The applicable subheading for the Resimene MR 225 and Resimene MR 231 will be 3909.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Amino-resins, phenolic resins and polyurethanes, in primary form: Melamine resins. The rate of duty will be 6.5 percent ad valorem.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which is administered by the U.S. Environmental Protection Agency. 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 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 Frank Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division