CLA-2-39:OT:RR:NC:N2:237

Mr. Eric Cheng
H&C Industries
1311 Crenshaw Blvd.
Torrance, CA 90501

RE: The tariff classification of Polyvinyl Acetate Emulsion AE-6036 from Taiwan.

Dear Mr. Cheng:

In your letter dated May 2, 2012 you requested a tariff classification. You provided a Technical Bulletin and MSDS sheets for our review.

Polyvinyl Acetate Emulsion AE-6036 consists of poly(vinyl acetate) homopolymer in aqueous emulsion with dibutyl phthalate and benzoate additives. The product is intended for use in the preparation of adhesives for paper and wood products.

The applicable subheading for Polyvinyl Acetate Emulsion AE-6036 will be 3905.12.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Poly(vinyl acetate): In aqueous dispersion. The rate of duty will be 4% ad valorem.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 (646) 733-3038.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division