CLA-2-32:S:N:N7:236 889784
Mr. R. Eis
The Sieflor Corporation
11712 Moorpark St.
Suite 203
Studio City, CA 91604
RE: The tariff classification of Tire Coat "R" from Japan.
Dear Mr. Eis:
In your letter dated August 24, 1993, you requested a tariff
classification ruling.
The prospective import, Tire Coat "R", is a spray used on tires to give
a sheen type finish. The importer advises that this mixture dries to a hard
transparent film.
Varnishes and lacquers are liquid preparations for protecting or
decorating surfaces. They form a dry, water-insoluble, relatively hard, more
or less transparent or translucent, smooth continuous film which may be
glossy, matt or satiny.
The Tire Coat "R" consists of the following:
Cyclohexane 47%
Isooctane 12%
Styrene Butadiene copolymer 3%
Hydrogenated Rosin 6%
Silicone Varnish 32%
The applicable subheading for the Tire Coat "R" will be 3208.90.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other paints and varnishes. The duty rate 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