NY 894200

February 18,1994

CLA-2-32:S:N:N7:236 894200

Ms. Pam Brown
Cargo U.K.,Inc.
4790 Aviation Parkway
Atlanta, GA 30349

RE: The tariff classification of Polyurethane Adhesive/Sealant (Pur-Flex) from France.

Dear Ms. Brown:

In your letter dated January 17,1994, on behalf of your client Stag Polymers & Sealants, you requested a tariff classification ruling.

The prospective import, Polyurethane Adhesive/Sealant, is a one component moisture cure polyurethane based adhesive/sealant.

The applicable subheading for the Polyurethane Adhesive/Sealant will be HTS 3214.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for caulking compounds. The duty rate will be 3.7 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