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NY 804167

December 6, 1994

CLA-2-32:S:N:N7:236 804167


TARIFF NO.: 3209.10.0000

Ms. Deborah J. Clune
Consulting Service Department
PBB Group
P.O. Box 950
434 Delaware Ave.
Buffalo NY 14202

RE: The tariff classification of Smartroof Shield UV 9500, 9600, 9700, 9800, and 9900 from Canada.

Dear Ms. Clune:

In your letter dated November 14, 1994, on behalf of your client, Polymer Science Corp., you requested a tariff classification ruling.

The prospective imports are as follows:

Shield UV 9500, 9600, 9700, 9800, and 9900 consists of the following ingredients:

Acrylic Polymers

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.

The applicable subheading for the Smartroof Shield UV 9500, 9600, 9700, 9800, and 9900 will be 3209.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paints and vanishes based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium; based on acrylic or vinyl polymers. The general rate of duty will be 5.1 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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