NY 869202
December 17 1991
CLA-2-32:S:N:N1:236 869202
Mr. John Lanzi
Manager Import/Export Services
Huls America, Inc.
80 Centennial Ave.
P.O. Box 456
Piscataway, New Jersey 08855-0456
RE: The tariff classification of Vesticoat UB 790 from Germany
Dear Mr. Lanzi:
In your letter dated November 18, 1991, you requested a
tariff classification ruling.
The prospective import known as Vesticoat UB 790 is a
thermosetting one-pack polyurethane system based on a saturated,
low molecular weight, hydroxylated polyester resin and blocked
polyisocyanate resin dispersed in a 60% nonaqueous medium. It is
not a finished product, but a raw material used in the
manufacture of elastic, weather resistant stoving enamels. In
our opinion it falls under the provision for solutions as defined
in note 4 to Heading 32. The mixture is in one package but the
components are blocked so that no reaction occurs in the package.
The applicable subheading for the Vesticoat UB 790 will be
3208.90.0000 Harmonized Tariff Schedule of the United States
(HTS), which provides for paints and varnishes (including enamels
and lacquers) based on synthetic polymers or chemical modified
natural polymers, dispersed or dissolved in a nonaqueous medium;
solutions as defined in note 4 to this chapter, other. The rate
of duty 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport