The classification of a polyurethane adhesive from England. Dear Ms. Benson:

NY G81606 September 14, 2000 CLA-2-32:RR:NC:2:237 G81606 CATEGORY: Classification TARIFF NO: 3214.10.0020 Ms. Marianne Benson Assistant Trade Officer British Consulate-General 845 Third Avenue New York, New York 10048 RE: The classification of a polyurethane adhesive from England. Dear Ms. Benson: In your letter dated August 21, 2000 on behalf of Chemique Adhesives & Sealants Ltd., you requested a tariff classification ruling. The product, Solfre 2, is described as a two component polyurethane adhesive, applied by spray, roller or bead applicator, and used in the construction of laminated panels. The applicable subheading for the two component polyurethane adhesive will be 3214.10.0020, HTSUS, which provides for other mastics. The rate of duty is 3.7 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