NY 862141
Apr 29 1991

CLA-2-32:S:N:N1:236 862141

Mr. B. Edward Strauch
Sealteck
116 N. Janesville Street
Milton, Wisconsin 53563

RE: The tariff classification of Vinyl Seam Sealer Type A and Type C from Germany

Dear Mr. Strauch:

In your letter dated April 1, 1991 you requested a tariff classification ruling.

The prospective import, Vinyl Seam Sealer Type A and Type C will be used by professional installers to weld the seam joints in vinyl floor-covering for commercial and residential use. They will be imported in tubes approximately 1 1/2 ounces each.

The United States Customs Laboratory reports that the vinyl seam sealers contain polyvinyl chloride in more than 50 percent by weight of organic solvent.

The applicable subheading for the Vinyl Seam Sealer Type A and Type C will be 3208.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for solutions as defined in note 4 to this chapter. [Heading 3208 includes solutions (other than collodions) 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 rate of duty will be 3.6 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