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NY G86143

January 26, 2001

CLA-2-32:RR:NC:2:237 G86143


TARIFF NO.: 3214.90.5000

Mr. Jackson Paulose
6701 Johnson St. Apt # 213
Hollywood, Florida 33024

RE: The tariff classification of “Heritage Surface Textures” from India.

Dear Mr. Paulose:

In your undated letter received on January 5, 2001, you requested a tariff classification ruling.

The submitted samples of Heritage Surface Textures come in two forms, granules and flakes. The granules are composed of silica sand, wetting agent, inorganic pigments and acrylic co-polymer emulsion. The flakes are composed of plasticizers, wetting agent, china clay inorganic pigments and acrylic co-polymer emulsion. These materials are designed for application on either interior or exterior walls by means of a bonding agent, as an alternative to paints, tiles and other structure coatings.

The applicable subheading for the Heritage Surface Textures will be 3214.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like: other; other. The duty rate will be 7.8 percent ad valorem.

Articles classifiable under subheading 3214.90.5000, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at 212-637-7018.


Robert B. Swierupski

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