CLA-2-32:RR:NC:2:237 G81606

TARIFF NO: 3214.10.0020

Ms. Marianne Benson
Assistant Trade Officer
British Consulate-General
845 Third Avenue
New York, New York 10048

RE: The classification of a polyurethane adhesive from England. Dear Ms. Benson:

In your letter dated August 21, 2000 on behalf of Chemique Adhesives & Sealants Ltd., you requested a tariff classification ruling. The product, Solfre 2, is described as a two component polyurethane adhesive, applied by spray, roller or bead applicator, and used in the construction of laminated panels.

The applicable subheading for the two component polyurethane adhesive will be 3214.10.0020, HTSUS, which provides for other mastics. The rate of duty is 3.7 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 Frank Cantone at 212-637-7018.

Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division