NY 865366: The tariff classification of High BX - a two-part surfacepreparation from Japan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                        
                              NY 865366

                             Aug 20 1991  


CLA-2-32:S:N:N1:236 865366  

CATEGORY:  Classification

TARIFF NO.: 3214.90.5000  

Mr. Paul Hansen 
C. Itoh Co. (America) Inc.
Coordinator, New Business Development
One Maritime Plaza, Suite 920
San Francisco, CA  94111

RE:  The tariff classification of High BX - a two-part surface
preparation from Japan.

Dear Mr. Hansen:

     In your letter dated July 2, 1991, you requested a tariff
classification ruling.       
  
     The prospective import, High BX, is a two-part system
principally used as a non-slip surface preparation for horizontal
and vertical applications.  It is used for coating walls, floors,
ceilings, stairways, swimming pools and pool sides, parking lots,
marine vessels, etc to provide a waterproof, abrasion and shock
resistant adhesive seal.

     Part A of the two-part system is composed of a portland
cement and various fillers.  Part B is composed of acrylic
emulsions, surfactant, dispersants, and defoamants.

     For the standard coating thickness of 1.2 mm, the High BX
can be coated using a paint brush in the same manner as with a
high viscosity paint, or it can be laid on using a trowel. 

     The applicable subheading for the High BX - surface
preparation will be 3214.90.5000, Harmonized Tariff Schedule of
the United States (HTS), which provides for nonrefractory surface
preparations for facades, indoor walls, floors, ceilings or the
like: not based on rubber.  The rate of duty will be 11 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