NY 861739
Apr 19 1991
CLA-2-32:S:N:N1:236 861739
Mr. Matthew J. Marks
Marks Murase and White
Suite 750
2001 L Street, N.W.
Washington, D.C. 20036
RE: The tariff classification of Fluoride Paint Clear, Fluoride
Paint Clear Hardener, and Fluoride Paint Thinner from Japan.
Dear Mr. Marks:
In your letter dated March 20, 1991, on behalf of your
client Nippon Paint (America) Corp., you requested a tariff
classification ruling.
The imports are composed of a two-part fluoride paint clear
and a thinner. The paint clear is essentially a copolymer of
fluoro- olefin-vinyl ether, xylene and other additives. The
fluoroolefin predominates over the vinyl ether as well as over
the other polymers in the hardener.
The paint clear is a clear material to be applied to a base
paint coating on the surface of a concrete panel. It provides
transparent surface protection to the base paint coating applied
to the surface of the concrete. The hardener is mixed with the
paint clear when it is applied to a base paint coating on the
concrete surface.
The paint thinner is an organic solvent mixture consisting
of N-butyl acetate, naphtha, xylene and 3- methoxybutyl acetate.
It is used to thin the paint clear.
The applicable subheading for the paint clear and hardener
will be 3208.90.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for paints and varnishes (including
enamels and lacquers) based on synthetic polymers, dispersed or
dissolved in a nonaqueous medium: other. The rate of duty will
be 3.2 percent ad valorem.
The applicable subheading for the paint thinner will be
3814.00.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for organic composite solvents and
thinners, not elsewhere specified or included: containing more
than 25 percent by weight of one or more aromatic or modified
aromatic substances. The rate of duty will be 10 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