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NY 885519

May 25, 1993

CLA-2-32:S:N:N7:236 885519


TARIFF NO.: 3208.90.0000

Mr. R. Eis
The Sieflor Corporation
Suite 203
11712 Moorpark St.
Studio City, Ca 91604

RE: The tariff classification of Tire Coat Concentrate from Japan.

Dear Mr. Eis:

In your letter received on April 28, 1993, you requested a tariff classification ruling.

The prospective import, Tire Coat Concentrate, is a spray used on tires to give a sheen type finish. The importer advises this mixture dries to a hard transparent film.

Varnishes and lacquers are liquid preparations for protecting or decorating surfaces. They form a dry, water-insoluble, relatively hard, more or less transparent or translucent, smooth, continuous film which may be glossy, matt or satiny.

The Tire Coat Concentrate consists of the following:

Cyclohexane 47%
Isooctane 12%
Methyl Methacrylate graft styrene butadiene rubber 3% Hydrogenated Rosin 6%
Silicone Varnish 32%

The applicable subheading for the Tire Coat Concentrate will be 3208.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other paints and varnishes. The rate of duty will be 3.2 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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