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NY 882913

April 1, 1993

CLA-2-32:S:N:N7:236 882913


TARIFF NO.: 3208.90.0000

Mr. Michael Ciaccio
District Manager
LEP Profit International Inc.
111 Pavonia Avenue
14th Floor
Jersey City, NJ 07310

RE: The tariff classification of Durabak (Polyurethane Coating) from South Africa.

Dear Mr. Ciaccio:

In your letter dated February 15, 1993, you requested a tariff classification ruling.

A sample Durabak was forwarded to the New York Custom's Lab with the following results:

The sample, a green viscous liquid is composed essentially of polyurethane type polymer, pigment and 34.9 % toluene ( a volatile organic solvent). According to the importer, the product is sold as a polyurethane coating applied by roller, brush or spray and is used in various application as a covering to protect against wear and weather.

The product sold in the retail market and can be used for various application relating to coverings that will protect against wear and weather and is not limited to floors and or wall coverings.

The applicable subheading for the Durabak will be 3208.90.0000, 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; solutions as defined in note 4 to this chapter, other . The duty rate 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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