NY 850769
Apr 11 1990
CLA-2-32:S:N:N01:236 850769
Mr. Mervyn R. Litzow
Wyatt Marketing Corp.
P.O. Box 274
249 S. Franklin Street
Chagrin Falls, Ohio 44022
RE: The tariff classification of "Resutile", "Resutop", &
"Resuseal" (Coatings) from England
Dear Mr. Litzow:
In your letter dated March 13, 1990 you requested a tariff
classification ruling on the following three protective coatings:
1. "Resutile" is a 2-part polyurethane wall and floor
coating for both interior and exterior application. It consists
of a polyurethane polymer, solvents, and pigment. It is used as
chemical and corrosion resistant coating applied by brush,
roller, or spray with a film thickness per coat of approximately
75 microns (3 mills).
The applicable subheading for the "Resutile" will be
3208.90.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other paints and varnishes based on
synthetic polymers or chemically modified natural polymers,
dispersed or dissolved in a nonaqueous medium. The rate of duty
will be 3.2 percent ad valorem.
2. "Resutop" is a two part solvent and water free epoxide
resin system containing pigments. It is used as a corrosion and
wear resistant coating applied by brushing, rollering and\or
squeegee coating techniques leaving a film thickness of
approximately 200 microns per coat (8 mills).
The applicable subheading for the "Resutop" will be
3210.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other paints and varnishes. The rate
of duty will be 1.8 percent ad valorem.
3. "Resuseal" is a two part epoxide resin aqueous system
which may be used with or without pigments. It is used both as a
primer and final protective coating on concrete. Resuseal can be
applied with a roller or brush.
The applicable subheading for the "Resuseal" will be
3209.90.0000. Harmonized Tariff Schedule of the United States
(HTS), which provides for other paints and varnishes based on
synthetic polymers or chemically modified natural polymers,
dispersed or dissolved in an aqueous medium. The rate of duty
will be 5.9 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