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NY 801484

September 12, 1994

CLA-2-32:S:N:N7:236 801484


TARIFF NO.: 3208.90.0000

Mr. William J. LeClair
Administrative and Regulatory Advisor
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of Nitrocellulose Solution from Canada.

Dear Mr. LeClair:

In your letter dated August 23, 1994, on behalf of your client AKZO Coating Ltd.,you requested a tariff classification ruling.

The prospective import, Nitrocellulose Solution (Product Code L4-14-26), consists of the following ingredients Ethanol 32-34%, Ethyl Acetate 16.75%, Isopropanol and Nitrocellulose 36.06%. The Nitrocellulose Solution is for use in varnishes which is used in nail polish and in pigment pastes for paint tinting.

It should be noted, that this item is classified in accordance with Chapter 32, HTS, Chapter Note 4, which states "Heading 3208 includes solutions consisting of any of the products specified in heading 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 percent of the weight of the solution."

The applicable subheading for the Nitrocellulose Solution 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.

Articles classifiable under subheading 3208.90.0000 HTS, which are products of Canada, are entitled to duty free treatment under the North American Free Trade Agreement (NAFA) 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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