A84690 A8 Ruling Active

The tariff classification of Stonecoat System from Taiwan

Issued July 15, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3214.90.5000

Headings: 3214

Product description

Stonecoat System is made of natural granite particles, ceramic particles and water-resistant resins. Stonecoat System is designed to be applied to interior and exterior walls using spraying tools and techniques, and gives these surfaces the appearance of granite stone.

CBP rationale

The applicable subheading for the Stonecoat System will be 3214.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like: Other: other.

Full text

NY A84690 July 15, 1996 CLA-2-32:RR:NC:FC:236 A84690 CATEGORY: Classification TARIFF NO.: 3214.90.5000 Mr. Greg Rocha AIM Group 36656 Flintwood Dr. Neward, CA 94560-2636 RE: The tariff classification of Stonecoat System from Taiwan Dear Mr. Rocha: In your letter dated June 3, 1996, you requested a tariff classification ruling. The sample submitted, Stonecoat System, is a three part system, consisting of an undercoat, a base coat and a top coat. Stonecoat System is made of natural granite particles, ceramic particles and water-resistant resins. Stonecoat System is designed to be applied to interior and exterior walls using spraying tools and techniques, and gives these surfaces the appearance of granite stone. The applicable subheading for the Stonecoat System will be 3214.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like: Other: other. The rate of duty will be 10.1 percent ad valorem. This ruling is being issued under the provisions of Part 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 V. Gualario at 212-466-5744. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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