CLA-2-39:RR:NC:SP:237 J88190

Mr. George Zaharatos
Marubeni America Corporation
450 Lexington Avenue
New York, New York 10017-3984

RE: The classification of UENO LOP A6000 polyester resin pellets from Japan.

Dear Mr. Zaharatos:

In your letter dated August 21, 2003 you requested a tariff classification ruling for UENO LOP A6000 polyester resin pellets. The applicable subheading for UENO LOP A6000 polyester resin pellets if unsaturated will be 3907.91.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other unsaturated polyesters in primary forms. The rate of duty is 6.5 percent ad valorem.

The applicable subheading for UENO LOP A6000 polyester resin pellets if saturated will be 3907.99.0050, HTSUS, which provides for other saturated polyesters in primary forms. The rate of duty is 0.3 cents per kilogram plus 6.8 percent ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act, administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, phone (202) 554-1404. 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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division