CLA-2-39:RR:NC:N2:237 D80737
TARIFF NO: 3909.10.0000
Ms. Martha A. Pierce
Solutia, Inc.
10300 Olive Boulevard
P.O. Box 66760
St. Louis, MO 63166-6760
RE: The classification of Resimene 901; Resimene 918;
and Resimene 920 urea resins from Canada.
Dear Ms. Pierce:
In your letter dated July 13, 1998 you requested a tariff
classification ruling.
Based on the technical literature submitted: Resimene 901
is a butylated urea-formaldehyde resin solution at 50-54 percent
by weight resin solids; Resimene 918 is a butylated urea-formaldehyde resin solution at 69-73 percent resin solids; and
Resimene 920 is an butylated urea-formaldehyde resin solution at
60 percent resin solids. The Resimene resins function as amino
cross-linkers in the formulation of thermosetting industrial
surface coatings, such as auto primers and topcoats. Each
product is described as a clear, colorless, semi-viscous and
highly volatile liquid.
Classification of merchandise under the HTSUS is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes, and unless otherwise required, according to the remaining
GRI's taken in order.
The applicable subheading for the Resimene 901, Resimene
918 and Resimene 920 urea resin solutions will be 3909.10.0000,
Harmonized Tariff Schedule of the United States (HTSUS), which
provides for amino-resins, phenolic resins and polyurethanes, in
primary forms: urea resins; thiourea resins. The general rate of
duty will be 6.6 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 the Agency
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 F. Cantone at 212-466-5488.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division