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NY 861739

Apr 19 1991

CLA-2-32:S:N:N1:236 861739

CATEGORY: CLASSIFICATION

TARIFF NO.: 3208.90.0000; 3814.00.2000

Mr. Matthew J. Marks
Marks Murase and White
Suite 750
2001 L Street, N.W.
Washington, D.C. 20036

RE: The tariff classification of Fluoride Paint Clear, Fluoride Paint Clear Hardener, and Fluoride Paint Thinner from Japan.

Dear Mr. Marks:

In your letter dated March 20, 1991, on behalf of your client Nippon Paint (America) Corp., you requested a tariff classification ruling.

The imports are composed of a two-part fluoride paint clear and a thinner. The paint clear is essentially a copolymer of fluoro- olefin-vinyl ether, xylene and other additives. The fluoroolefin predominates over the vinyl ether as well as over the other polymers in the hardener.

The paint clear is a clear material to be applied to a base paint coating on the surface of a concrete panel. It provides transparent surface protection to the base paint coating applied to the surface of the concrete. The hardener is mixed with the paint clear when it is applied to a base paint coating on the concrete surface.

The paint thinner is an organic solvent mixture consisting of N-butyl acetate, naphtha, xylene and 3- methoxybutyl acetate. It is used to thin the paint clear.

The applicable subheading for the paint clear and hardener will be 3208.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paints and varnishes (including enamels and lacquers) based on synthetic polymers, dispersed or dissolved in a nonaqueous medium: other. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the paint thinner will be 3814.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for organic composite solvents and thinners, not elsewhere specified or included: containing more than 25 percent by weight of one or more aromatic or modified aromatic substances. The rate of duty will be 10 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

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