CLA-2-32:S:N:N7:236 802419

Mr. Russell J. Brooks
CASE Window and Door
301 Green Street
Schenectady, NY 12305

RE: The tariff classification of Translucent Finishes for Window and Door frames (Varnish) from Germany.

Dear Mr. Brooks:

In your letter dated September 19, 1994, you requested a tariff classification ruling.

The prospective imports consists of the following coatings having pigments, binders (acrylic), and are water based. They are as follows:

Product Classification Duty BW59-0100 3209.10.0000 5.1% BW60-0100 3209.10.0000 5.1% BW61-0100 3209.10.0000 5.1%

These product are used to coat domestic and foreign coniferous and deciduous woods made into window frames and doors.

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