The tariff classification of Fluorolink 5032 polyfluoropolyether based resin in aqueous dispersion from Italy.In your letter dated March 12, 2009, on behalf of Solvay Solexis, Inc., you requested a tariff classification ruling. You provided, Product Data Sheets, MSDS Sheets and a Detailed Description for our review. Your sample was forwarded to our laboratory for analysis. Fluorolink 5032, is described as a cationic polyurethane based on a perfluoropolyether backbone (23-26%) in water dispersion (68-72%) usable for the oil and water repellent treatment of textiles. You suggest classification under subheading 3402.12.5000, HTSUS, which provides for other cationic organic surface-active agents.