CLA -2-32:RR:NC:2:236 C84697
Ms. Joanna L. Campfield
Tasman Ultra Tuff, LLC
2458 I 70 Business Loop #B-1
Grand Junction, CO 81501
RE: The tariff classification of Tasman Ultra Tuff (water based polyurethane
coating) from Australia
Dear Ms. Campfield:
In your letter received February 26, 1998, you requested a tariff
classification ruling.
The sample submitted, Tasman Ultra Tuff, is a single pack water based,
cross linked polyurethane coating which cures into a tough, textured coating
with abrasion and chemical resistance and non-slip properties. Its principal
use is to create non-slip surfaces on a variety of materials such as wooden
decks, truck beds, flooring and boat decks.
The applicable subheading for Tasman Ultra Tuff will be 3209.90.0000,
Harmonized Tariff Schedule of the United States, which provides for Paints and
varnishes (including enamels, lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed or dissolved in an aqueous
medium: Other. The rate of duty will be 5.9 percent ad 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
V. Gualario at 212-466-5744.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division