CLA-2-32:S:N:N7:236 804166
Ms. Deborah J. Clune
Consulting Services Department
PBB Group
P.O. Box 950
434 Delaware Ave.
Buffalo NY 14202
RE: The tariff classification of Smartroof Shield UV 9000, 9100,
9200, 9300, and 9400 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 9000, 9100, 9200, 9300, and 9400 consists of the
following ingredients:
Acrylic Polymers
Fillers
Ti02
Water
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 9000,
9100, 9200, 9300, and 9400 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport