The tariff classification of Precise™ Seed Finisher 1006

N015685 January 16, 2008 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.2800 Mr. Mark D. Pinchok Bayer Corporate and Business Services LLC 100 Bayer Road Pittsburgh, PA 15205 RE: The tariff classification of Precise™ Seed Finisher 1006 Dear Mr. Pinchok: In your letter dated September 5, 2007, on behalf of your client Bayer CropScience LP, you requested a tariff classification ruling for Precise™ Seed Finisher 1006. The product is a chemical mixture composed of Water, VanGel B, AF8830, Rhodafac RS-410, Trymeen 6607, MiChem Wax 437, Luster White FR2P, Styrofan NX 6690, Surfynol 104A Surfactant, Propylene Glycol, Kelzan, Rhodoline 111, and Proxel GXL. As stated in your letter, Precise™ Seed Finisher 1006 is a multifunctional polymeric seed coating used in conjunction with fungicide and insecticide seed treatments to provide a high level of chemical retention, lubricity, and aesthetics to the seed. A sample was submitted for our review. In your inquiry you state that Precise™ Seed Finisher 1006 should be classified in subheading 3209.90.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium: Other.” Based on the sample submitted, the basis of the product is not acrylic or vinyl polymers and, therefore, does not meet the criteria for vanishes. The applicable subheading will be 3824.90.2800, (HTSUS), which provides for prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: other: other: mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: other. The general rate of duty will be 6.5 percent ad valorem.        Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Richard Dunkel at 646-733-3032. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division