NY 858280
Dec 13 1990
CLA-2-32:S:N:N1:236 858280
Mr. D. G. McKenny
Branch Manager
John V. Carr & Son, Inc.
43 West Service Road
Champlain, New York 12919
RE: The tariff classification of POLY-FAIR F-26, POLY-BOND B-
46F, CORE-BOND, POLY-BOND B-36, AND BPO CATALYST from Canada
Dear Mr. McKenny
In your letter dated November 20, 1990, on behalf of your
client, ATC Chemicals, Inc. of Canada, you requested a tariff
classification ruling on the following products:
1. POLY-FAIR F-26 is a two part polyester resin based putty
used for the composite industry as a fairing compound. Fairing
compounds are used primarily in the boat building and fiberglass
fabrication industry to prepare surfaces for marine finishes such
as polyester urethane, or epoxy paints by levelling out irregular-
ities or repairing and patching of damaged fiberglass parts. This
material is akin to painter's fillings. Poly-Fair will be import-
ed without its hardener. The hardener will be purchased in the
United States by the user.
2. POLY-BOND B-46F and POLY-BOND B-36 are two part polyester
resin based putties used in the composite industry to adhere (glue)
fiberglass to fiberglass and fiberglass to wood. Poly-Bond is applied
with a squeegee or putty knife to a thickness of approximately 1/8" to
3/8".
3. CORE-BOND is a two part polyester resin based putty used in
the composite industry to adhere (glue) all core (foam) materials to
fiberglass. This gluing of the foam to fiberglass skin and fiberglass
composite forms a sandwich type construction. Core-Bond is applied
with a trowel to a thickness of approximately 1/32".
4. BPO CATALYST is used to initiate the polymerization of the
polyester based putties. It consists of benzoyl peroxide, dibutyl
phthalate, and water. It will be imported packaged in ratios of 330
grams of catalyst to 19 liters of the Poly-Bond or Core-Bond. BPO
catalyst will also be imported by itself in jars of 330 gram units.
POLY-FAIR, POLY-BOND, AND CORE-BOND are mixtures of polyester
resin and glass sphere fillers. The percentages of resin and spheres
varying with each product.
The applicable subheading for the POLY-FAIR F-26, POLY-BOND B-46F,
CORE-BOND, AND POLY-BOND B-36 (when imported with or without its
hardener) will be 3214.10.0000, Harmonized Tariff schedules of the
United States (HTS), which provides for glaziers' putty, grafting
putty, resin cements, caulking compounds and other mastics; painters
fillings. The duty rate will be 3.7 percent ad valorem.
The applicable HTS subheading for the BPO CATALYST (when imported
separately) will be 3815.90.5000, which provides for reaction
initiators, reaction accelerators and catalytic preparations, not
elsewhere specified or included. The rate of duty will be 5 percent ad
valorem.
Goods classifiable under subheading 3214.10.0000, HTS, which have
originated in the territory of Canada, will be entitled to a 2.2
percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Goods classifiable under subheading 3815.90.5000 HTS, which have
originated in the territory of Canada, will be entitled to a free rate
of duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
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