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NY 865366

Aug 20 1991

CLA-2-32:S:N:N1:236 865366


TARIFF NO.: 3214.90.5000

Mr. Paul Hansen
C. Itoh Co. (America) Inc.
Coordinator, New Business Development
One Maritime Plaza, Suite 920
San Francisco, CA 94111

RE: The tariff classification of High BX - a two-part surface preparation from Japan.

Dear Mr. Hansen:

In your letter dated July 2, 1991, you requested a tariff classification ruling.

The prospective import, High BX, is a two-part system principally used as a non-slip surface preparation for horizontal and vertical applications. It is used for coating walls, floors, ceilings, stairways, swimming pools and pool sides, parking lots, marine vessels, etc to provide a waterproof, abrasion and shock resistant adhesive seal.

Part A of the two-part system is composed of a portland cement and various fillers. Part B is composed of acrylic emulsions, surfactant, dispersants, and defoamants.

For the standard coating thickness of 1.2 mm, the High BX can be coated using a paint brush in the same manner as with a high viscosity paint, or it can be laid on using a trowel.

The applicable subheading for the High BX - surface preparation will be 3214.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonrefractory surface preparations for facades, indoor walls, floors, ceilings or the like: not based on rubber. The rate of duty will be 11 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.


Jean F. Maguire
Area Director

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