NY 867008: The tariff classification of Canacry 2000 from Canada

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 867008
                               September 27 1991



CLA-2-32:S:N:N1:236 867008  

CATEGORY:  Classification

TARIFF NO.: 3214.90.5000  

Mr. Byron Johnson
President
McClary, Swift & Co., Inc.
Customhouse Brokers
P.O. Box 370
Blaine, WA 98230


RE:  The tariff classification of Canacry 2000 from Canada

Dear Mr. Johnson:

     In your letter dated September 9, 1991 you requested a
tariff classification ruling.              

     The prospective import, "Canacryl 2000" is an acrylic resin
based textured coating designed for plastering and/or stuccoing
buildings.  It consist of a pigment, acrylic resin, water,
fungicide, mildecides, and a selection of extremely hard
aggregates (Siliceous sands and silica), making it ideal for both
indoor and outdoor applications.  CANACRYL can be spread with a
steel trowel.

     In your letter you suggested that since the principal use is
for plastering and stuccoing, it is properly classifiable under
HTS 2520.20.0000.

     HTS 2520.20 covers plasters consisting of gypsum partly or
completely dehydrated by calcination.  Your product has no gypsum
(hydrated calcium sulphate).  CANACRYL is better described as a
non-refractory surfacing preparation used on facades and indoor
walls.
     
     The applicable subheading for the Canacryl 2000 will be
3214.90.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for nonrefractory surfacing preparations
for facades, indoors walls, floors, ceilings or the like.  The
rate of duty will be 11 percent ad valorem.

     Goods classifiable under subheading 3214.90.5000 HTS, which
have originated in the territory of Canada, will be entitled to a
4.4 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
   
     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