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NY 883848

April 13, 1993

CLA-2-32:S:N:N7:236 883848


TARIFF NO.: 3209.10.0000

Ms. Deborah J. Clune
Customs Consultant
PBB Group
434 Delaware Ave.
Buffalo, NY 14202

RE: The tariff classification of Shield 100, 200 and Barrier 100, 110 and 210 (Paints and Varnishes) from Canada.

Dear Ms Clune:

In your letter dated March 11, 1993, on behalf of your client, Polymer Science Corp., you requested a tariff classification ruling.

The prospective imports are as follows:

1) Shield 100 and 200 consists of the following ingredients: Acrylic Polymers
Water various additives

The Shield coat is a top coat (paint) providing a tough, flexible, reflective coating as protection against ultra violet light, hailstone and normal roof traffic.

2) Barrier 100, 110 and 210 consist of the following ingredients:
Acrylic Polymers
Water various additives

The Barrier coating (varnish) seals and chemically bonds a base coat (paint) together with a fabric reinforcement. It is applied by roller or high pressure spray.

The applicable subheading for the Shield 100, 200 and Barrier 100, 110 and 210 will be 3209.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paints and varnishes based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; other. The duty rate will be 5.1 percent ad valorem.

Goods classifiable under subheading 3209.10.0000 HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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