NY 859491
Mar 1 1991


CLA-2-32:S:N:N1:236 859491

Mr. Matthew Chang
Assistant Vice President
C. Itoh & Co. (America) Inc.
335 Madison Avenue
New York, NY 10017

RE: The tariff classification of "Toyo Alpaste"- Aluminum Paste- from Japan.

Dear Mr. Chang:

In your letter dated January 8, 1991 you requested a tariff classification ruling. The prospective import is an aluminum pigment in a paste form dispersed in mineral spirits. The applicable subheading for the aluminum paste will be 3212.90.0010,Tariff Schedule of the United States (HTS) which provides for pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels): metallic aluminum pigments. The rate of duty will be 3.1 percent ad valorem. 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