United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY E86542 - NY E87374 > NY E86851

Previous Ruling Next Ruling
NY E86851




December 6, 1999

CLA-2-32:RR:NC:SP:236 E86851

CATEGORY: CLASSIFICATION

TARIFF NO.: 3208.20.0000; 3824.90.2800

Mr. Richard Von Gerhardberg
Distributors World Market
629 Verbenia Dr.
Satellite Beach, FL 32937

RE: The tariff classification of Sirius MS, Sirius HS, Sun-Filler Primer 4:1, Jupiter, Mercury B 200, Mercury 400 and ABC Thinner from Italy

Dear Mr. Von Gerhardberg:

In your letter dated September 2, 1999, you requested a tariff classification ruling on several automobile refinishing products.

Based on commercial literature and safety data sheets, the products are described as follows:

Sirius MS is a high gloss medium build two part clearcoat product consisting of a clear acrylic resin and a UV absorber in nonaqueous media and a hardener composed of an aliphatic polyisocyanate in organic solvents containing more than 5% xylene. The two components are mixed together with a thinner, sprayed onto a surface and dried to form a hard surface coating that may be polished, sanded or painted. Two coats are recommended.

Sirius HS is a high gloss high build two part clearcoat product consisting of a clear acrylic resin in nonaqueous media and a hardener composed of an aliphatic polyisocyanate in organic solvents containing more than 5% xylene. The two components are mixed together with a thinner, sprayed onto a surface and dried to form a hard surface coating that may be polished, sanded or painted. Two coats are recommended.

Sun-Filler Primer 4:1 is high build two part white primer-surfacer consisting of a white pigment and acrylic resins in nonaqueous media and a hardener composed of polyisocyanates in organic solvents containing more than 5% xylene. The two components are mixed together with a thinner, sprayed onto a surface and dried to form a white primer-surface coating that may be sanded. Two to three wet coats may be applied.

Jupiter is a two part enamel consisting of a high gloss white acrylic base in nonaqueous media and a hardener composed of polyisocyanate in organic solvents containing more than 5% xylene. The two components are mixed together with a thinner, sprayed onto a surface and dried to form a white high glass coating that may be polished, sanded or painted. Two to three coats may be applied.

Mercury B200 is a one part nonaqueous metallic acrylic base primer that contains a silver-like pigment. It is mixed with a thinner, sprayed onto a surface and dried to form a silver colored primer coating. Two to three coats may be applied.

Mercury B400 is a one part nonaqueous pearl colored acrylic base enamel. It is mixed with a thinner, sprayed onto a surface and dried to form a pearl finishing coat. Two to three coats may be applied.

ABC Thinner is a mixture of organic solvents containing more than 5% xylene.

The applicable subheading for the Sirius MS, Sirius HS, Sun-Filler Primer 4:1, Jupiter, Mercury B 200 and Mercury 400 will be 3208.20.0000, Harmonized Tariff Schedule of the United States, (HTS), 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. The hardeners, as described above, when imported with the above mentioned products and labeled to be mixed with these products for use as paints and lacquers, will be classified as part of a set under the same subheading.

The applicable subheading for the ABC Thinner will be 3824.90.2800, HTS, which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The rate of duty will be 1.8 cents per kilogram and 10 percent ad valorem.

The applicable subheading for the previously mentioned hardeners, if imported without their paint, enamel or lacquer base components will be 3824.90.2800, HTS, under the provision and rate of duty stated in the preceding paragraph.

We are unable to issue a binding ruling on Stone Filler, Moon Filler and Flex Primer due to insufficient information regarding the composition, use and method of application for these products. Should you wish in the future to obtain a binding ruling on these products, please submit samples with a detailed explanation of the use of each product, including whether these products are to be mixed with hardeners, the mixing ratio where applicable and the composition percent by weight of all ingredients including Chemical Abstracts Service Numbers.

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 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: