CLA-2-32:S:N:N7:236 801484
Mr. William J. LeClair
Administrative and Regulatory Advisor
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of Nitrocellulose Solution from
Canada.
Dear Mr. LeClair:
In your letter dated August 23, 1994, on behalf of your client
AKZO Coating Ltd.,you requested a tariff classification ruling.
The prospective import, Nitrocellulose Solution (Product Code
L4-14-26), consists of the following ingredients Ethanol 32-34%,
Ethyl Acetate 16.75%, Isopropanol and Nitrocellulose 36.06%. The
Nitrocellulose Solution is for use in varnishes which is used in
nail polish and in pigment pastes for paint tinting.
It should be noted, that this item is classified in accordance
with Chapter 32, HTS, Chapter Note 4, which states "Heading 3208
includes solutions consisting of any of the products specified in
heading 3901 to 3913 in volatile organic solvents when the weight
of the solvent exceeds 50 percent of the weight of the solution."
The applicable subheading for the Nitrocellulose Solution will
be 3208.90.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other paints and varnishes. The rate of
duty will be 3.2 percent ad valorem.
Articles classifiable under subheading 3208.90.0000 HTS, which
are products of Canada, are entitled to duty free treatment under
the North American Free Trade Agreement (NAFA) upon compliance with
all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport