The tariff classification of shirasu wall finish treatments from Japan.

NY E89437 December 1, 1999 CLA-2-32:RR:NC:2:237 E89437 CATEGORY: Classification TARIFF NO.: 3214.90.5000 Ms. Mary Geong Sora Home Design & Products 3421 Janice Way Palo Alto, CA 94303 RE: The tariff classification of shirasu wall finish treatments from Japan. Dear Ms. Geong: In your letter dated November 3, 1999, you requested a tariff classification ruling. The two products, designated shirasu, are described as volcanic ash interior wall finish treatments designed to help control humidity and improve indoor air quality by absorbing moisture and odors. Each product is comprised of two powdered components, which must be mixed with water just prior to application by spray gun or hand trowel. The spray product consists by weight of 50% volcanic ashes (white sandbar), 40% plaster, 8% clay and 2% pigment. The trowel product consists of 50% volcanic ashes (white sandbar), 37% plaster, 8% clay, 2% pigment and 3% linen fiber. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRI’s), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. In an earlier letter dated August 27, 1999, you suggested classification under the provision for plasters in subheading 2520.20, HTS. However, heading 2520, HTS, covers plasters (consisting of calcined gypsum or calcium sulphated) whether or not colored, with or without small quantities of accelerators or retarders. Furthermore, note 1 to chapter 25 provides: Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The instant product, which has been obtained by mixing and contains many ingredients, is not simply a plaster, and is therefore precluded from classification in chapter 25. As an alternative, you suggested classification under the provision for chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, in subheading 3824.90, HTS. However, the instant product is provided for elsewhere, in the provision for non-refractory surfacing preparations in heading 3214, HTS. Accordingly, the applicable subheading for the two shirasu wall finish treatments will be 3214.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like. The rate of duty will be 8.8 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 Frank Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division