CLA-2-32:S:N:N7:236 812878

Mr. Victor J. Golden
President
VJG & Principals, Inc.
192 3rd Avenue
Westwood, NJ 07675

RE: The tariff classification of Yellow PY 13 (concentrated ink base) Product# 22-0168-02 from Venezuela.

Dear Mr. Golden:

In your letter dated July 10, 1995, on behalf of your client Cookson Matthey Eagle, you requested a tariff classification ruling.

The prospective import Yellow PY 13 is a concentrated ink having the following ingredients:

Pigment Yellow PY 13- Toner Modified Rosin Modified Hydrocarbon Resin No. 3 Isophthalic Soya Alkyd High Boiling Point Solvent Hydrocarbon Medium Boiling Point Solvent Hydrocarbon Flow and Wetting Agent Wax Compound Anti-Oxidant

After importation this material will be extended with a compatible varnish at the approximate ratio 2: or 3:1. Taken from the Explanatory Notes Page# 469 " These products are generally in form of liquids or pastes, but they are also included in this heading when concentrated or solid (powders, tablets, sticks, etc.) to be used as inks after simple dilution or dispersion."

The applicable subheading for the Yellow PY 13 will be 3215.19.00500, Harmonized Tariff Schedule of the United States (HTS), which provides for printing ink, writing or drawing ink and other inks, whether or not concentrated or solid:... Printing ink:... Other:... Other:...Offset lithographic. The rate of duty will be 1.8 percent ad valorem.

Articles classifiable under subheading 3215.19.0050 HTS, which are products of Venezuela, are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport