Classification of a polymer based sealant and surfacing preparations from Australia.

NY L82972 February 18, 2005 CLA-2-39:RR:NC:SP:237 L82972 CATEGORY: Classification TARIFF NO.: 3214.90.5000; 3904.69.5000 Charles S. Parisi Parisi Services, Inc. P.O. Box 91217 Los Angeles, CA 90009 RE: Classification of a polymer based sealant and surfacing preparations from Australia. Dear Mr. Parisi: In your letter dated February 5, 2005, on behalf of Chemical Developments Pty. Ltd., you requested a tariff classification ruling. Liquid Sandstone weatherproof surfacing consists of unique sands and acrylic binders that are mixed with water and applied to walls and floors by brush or spray. Liquid Limestone weatherproof surfacing consists of natural aggregates and acrylic binders that are mixed with water and applied to walls and floors by trowel or spray. Natural Look Sealer stain resistant sealant consists of a fluoropolymer resin that is mixed with water and applied to terracotta or sandstone paving surfaces by roller or spray. The applicable subheading for Liquid Sandstone and Liquid Limestone will be 3214.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonrefractory surfacing preparations. The rate of duty is 6.5 percent ad valorem. The applicable subheading for Natural Look Sealer will be 3904.69.5000, HTSUS, which provides for other fluoropolymers. The rate of duty is 6.5 percent ad valorem. Articles classifiable under subheading 3214.90.5000 or 3904.69.5000, HTSUS, which are products of Australia may be entitled to duty free treatment under the United States – Australia Free Trade Agreement Implementation Act (UAFTA) upon compliance with all applicable regulations. This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404. 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 merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division