NY 800133


August 11, 1994


CLA-2-32:S:N:N7:236 800133

CATEGORY: Classification

TARIFF NO.: 3206.10.0010

Ms. Stephanie Albertini
Pigment Division
United Mineral & Chemical Corporation
1100 Valley Brook Avenue
Lyndhurst, NJ 07071-3608

RE: The tariff classification of Pearlescent Pigments from Korea.

Dear Ms. Albertini:

In your letter dated July 14, 1994, you requested a tariff
classification ruling.

The prospective import, Pearlescent Pigments, are mica powders
which have been coated with titanium dioxide. The primary use for
these is as a special effect colorant for plastics

The applicable subheading for the Pearlescent Pigments will be
3206.10.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for pigments and preparation based on
titanium dioxide. The rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.


Sincerely,



Jean F. Maguire
Area Director
New York Seaport `