CLA-2-38:RR:NC:2:239 L80689

Mr. Sigurour Holm Sigursosson
UNDRI ehf
Stapabraut 3, 260 Reykjanesbaer
Iceland

RE: The tariff classification of UNDRI Paintbrush Cleaner from Sweden.

Dear Mr. Sigursosson:

In your letter dated October 27, 2004, you requested a tariff classification ruling for UNDRI Paintbrush Cleaner which is composed of water, berol OX-91-4 (C9-11 alcohol ethoxylate), soy propyl ester, propanol, and formaldehyde.

The applicable subheading will be 3814.00.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers: other. The rate of duty will be 6 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 Andrew Stone at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division