CLA-2-32:RR:NC:SP:236 J87353

Ms. Nina Kato
GSI Exim America, Inc.
461 Fifth Avenue
New York, NY 10017

RE: The tariff classification of Ftone GM-105 from Japan

Dear Ms. Kato:

In your letter dated June 10, 2003, you requested a tariff classification ruling.

The applicable subheading for the Ftone GM-105, used as a sealer for stone and concrete, will be 3208.20.0000, Harmonized Tariff Schedule of the United States, which provides for Paint and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers dispersed or dissolved in a nonaqueous medium; solutions as defined in note 4 to this chapter: Based on acrylic or vinyl polymers. The rate of duty will be 3.6 percent as valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Walsh at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division