CLA-2-32:RR:NC:SP:237 K83102

Mr. Alex Blackman, Jr.
Coloplast Corporation
1955 West Oak Circle
Marietta, GA 30062-2249

RE: Tariff classification of ostomy paste and moldable strip paste from Denmark.

Dear Mr. Blackman:

In your letter dated January 28, 2004 you requested a tariff classification ruling for Coloplast( Stock # 2650 Ostomy Paste and Stock # 2655 Ostomy Moldable Strip Paste designed for use as leakproof sealants between stomas and ostomy bags. The applicable subheading for the ostomy paste and the moldable strip paste will be subheading 3214.10.0020, Harmonized Tariff Schedule of the United States, which provides for other mastics. The rate of duty is 3.7 percent ad valorem. This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the United States Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 301-443-1544. 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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,


Robert B. Swierupski
Director, National Commodity
Specialist Division