The tariff classification of an aqueous acrylic emulsion from Canada.

N036824 September 25, 2008 CLA-2-39:OT:RR:E:NC:SP:237 CATEGORY: Classification TARIFF NO.: 3906.90.2000 Ms. Amy Elizabeth Rose Milgram & Company Ltd. 407 Rue McGill, Suite 500 Montreal, Quebec H2Y 2G7 Canada RE: The tariff classification of an aqueous acrylic emulsion from Canada. Dear Ms. Rose: In your letter dated August 28, 2008, on behalf of Protection Hydrofuge, you requested a tariff classification ruling. You provided a MSDS sheets for our review. Graftex is described as a 100% aqueous acrylic emulsion with binding agents, solvents, fillers and additives. The product is designed for use as a protective coating on concrete, bricks and natural stone against acid rain, water, frost, micro-organisms and graffiti. The applicable subheading for the aqueous acrylic emulsion will be subheading 3906.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: other plastic acrylic polymers in primary forms. The rate of duty will be 6.3% ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency (EPA). You may contact the EPA located at 402 M Street, S.W., Washington, D.C. 20460, at telephone number 204- 554-1404. 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 control number shown 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, Robert B. Swierupski Director National Commodity Specialist Division