814590 81 Ruling Active

he tariff classification of Viscaseal from Canada.

Issued November 2, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3209.10.0000

Headings: 3209

Product description

The prospective import, Viscaseal, is a milky-white liquid, is essentially a dispersion of a polyacrylate resin with a very small amount of inorganic material in an aqueous solution of ammonium hydroxide. The product will be used as an asphalt roof shingle protectant.

CBP rationale

The applicable subheading for the Viscaseal will be 3209.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paints and varnishes.

Full text

NY 814590 November 2 1995 CLA-2-32:S:N2:236 814590 CATEGORY: Classification TARIFF NO.: 3209.10.0000 Mr. David Moll Customer Service Representative Livingston International, Inc. 360 Delaware Avenue Buffalo, NY 14202-1610 RE:The tariff classification of Viscaseal from Canada. Dear Mr. Moll: In your letter dated August 16, 1995, on behalf of your client Viscaseal LTD, you requested a tariff classification ruling. The prospective import, Viscaseal, is a milky-white liquid, is essentially a dispersion of a polyacrylate resin with a very small amount of inorganic material in an aqueous solution of ammonium hydroxide. The product will be used as an asphalt roof shingle protectant. The applicable subheading for the Viscaseal will be 3209.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paints and varnishes.... based on acrylic or vinyl polymers. The rate of duty will be 5.1 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 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 Gilbert Brownchweig at 212-466-5744. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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