CLA-2-39:RR:NC:2:237 F87388

TARIFF NO: 3911.90.4500

Mr. Kenneth G. Weigel
Kirkland & Ellis
655 Fifteenth Street, N.W.
Washington, D.C. 20005

RE: Classification of an isocyanate prepolymer from Germany. Dear Mr. Weigel:

In your letter of May 8, 2000 on behalf of the Bayer Corp., you requested a tariff classification ruling. Mondur CD, is described as an aromatic isocyanate prepolymer based on 4,4’-methylenediphenyl diisocyanate (MDI) in liquid form. Based on Customs Lab Report 2-2000-30227 dated Sept. 21, 2000, Mondur CD is a thermosetting prepolymer containing aromatic units.

The applicable subheading for the Mondur CD aromatic isocyanate prepolymer resins in liquid form will be 3911.90.4500, HTSUS, which provides for other thermosetting products, including prepolymers specified in chapter 39 note 3(e), containing monomer units which are aromatic or modified aromatic, in primary forms. The rate of duty is 5.8 percent ad valorem.

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