The classification of DenPlus DP-97, DP-20, DP-Pour and DP-Repair denture resins from Canada. Dear Dr. Dong:

NY F80412 December 30, 1999 CLA-2-39:RR:NC:N2:237 F80412 CATEGORY: Classification TARIFF NO: 3906.10.0000 Dr. Shuojia Dong DenPlus, Inc. 4235 Beaconsfield Montreal, Quebec, Canada H4A 2H4 RE: The classification of DenPlus DP-97, DP-20, DP-Pour and DP-Repair denture resins from Canada. Dear Dr. Dong: In your letter dated November 30, 1999 you requested a tariff classification ruling for DenPlus DP-97, DP-20, DP-Pour and DP-Repair methylmethacrylate based, two part resin/hardener systems for the construction of dentures. The applicable subheading for DenPlus DP-97, DP-20, DP-Pour and DP-Repair will be 3906.10.0000, HTSUS, which provides for arcylic polymers in primary forms: polymethyl methacrylate. The rate of duty is 6.3 percent ad valorem. This merchandise may be subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553. 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