CLA-2-32:RR:NC:SP:236 G89332

Ms. Barbara Weimar
Nippon Paint (America) Corp.
Glenpointe Centre West
500 Frank W. Burr Blvd.
Teaneck, NJ 07666-6895

RE: The tariff classification of MULTI 250 HARDENER-A from Japan

Dear Ms. Weimar:

In your letter dated March 24, 2001, you requested a tariff classification ruling.

The applicable subheading for MULTI 250 HARDENER-A will be 3208.90.0000, Harmonized Tariff Schedule of the United States, which provides for Paints 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: Other. The rate of duty will be 3.2 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 Deborah Walsh at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division