CLA-2-39:RR:NC:SP:237 R03501

Ms. Anna M. Payrits
Customs Compliance Manager
Nissin Customs Service, Inc.
101 Mark Street, Ste. G
Wood Dale Il 60191

RE: Tariff classification of trimethylolpropane ethoxylated triacrylate (TMPEOTA) CAS-28961-43-5 polyether prepolymer liquid resin from Japan.

Dear Ms. Payrits:

In your letter dated March 20, 2006, on behalf of the Daicel Cytec Company, you requested a tariff classification ruling. Your sample and technical data sheet were forwarded to the U.S. Customs and Border Protection Laboratory for analysis.

The product described as trimethylolpropane ethoxylated triacrylate (TMPEOTA) CAS-28961-43-5 is a polyether prepolymer liquid resin described as a reactive diluent compatible with a wide range of acrylated resins used in radiation curing applications, including overprint varnishes, inks and coatings. Based on Customs Laboratory Report NY 2006 0333 dated April 10, 2006: the product labeled TMPEOTA, a clear liquid, is a prepolymer, other polyether, in primary form. The applicable subheading for trimethylolpropane ethoxylated triacrylate (TMPEOTA) CAS-28961-43-5 polyether prepolymer liquid resin will be 3907.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other polyethers in primary forms. The rate of duty will be 6.5 percent ad valorem.

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 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