The tariff classification of Canacry 2000 from Canada

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