The tariff classification of an adhesive remover from Denmark

N135657 December 21, 2010 CLA-2-38:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 3814.00.5090 Ms. Maurine Cecil Western Overseas Corporation 10731-B Walker St. Cypress, CA 90630 RE: The tariff classification of an adhesive remover from Denmark Dear Ms. Cecil: In your letter dated November 19, 2010, you requested a tariff classification ruling on behalf of Japan America Trading Agency Inc. The instant product is stated to be an adhesive remover used to dissolve glue remaining from tape used to attach hair extensions or toupee. It is stated to consist of a mixture of Ethanol and Isopropyl Alcohol in complementary proportions between 30 and 70 percent. The applicable subheading for the adhesive remover will be 3814.00.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers: Other: Other." The rate of duty will be 6 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division