CLA-2-32:RR:NC:SP:236 K89827

Ms. Joann Mosqueda
JA-RU INC.
P.O. box 5970
Jacksonville, Florida 32247-5970

RE: The tariff classification of Window Chalk Paint, Item # 100001, from China

Dear Ms. Mosqueda:

In your letter dated September 21, 2004, you requested a tariff classification ruling.

The applicable subheading for the Window Chalk Paint will be 3209.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paints and varnishes based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; other. The duty rate will be 5.1 percent ad valorem.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division