NY 864711
JUL 15 1991
CLA-2-39:S:N:N1:238 864711
Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703
RE: The tariff classification of Stop Rot resin epoxy kits and
Gelcote scratched surface repair kits from Canada
Dear Mr. Baker:
In your letter dated June 27, 1991, on behalf of Gelcote
International Ltd. you requested a tariff classification ruling.
Stop Rot repair kit # 104 contains 1 bottle of 1.5 oz. of
epoxy resin, 1 bottle of 1.5 oz. epoxy hardener, 1 bag of 5 oz.
talc powder
2 plastic mylar films, 2 1/2" x 5", 2 wooden stir sticks and 1
fiberglass self-adhesive mesh cloth. Stop Rot repair kit # 104-1
contains 1 can of 4 oz. eposy resin, 1 can of 4 oz. epoxy
hardener, 2 wooden stir sticks, 1 sheet of sandpaper, 2 5/8" x 4
7/8", 1-1 inch paint brush and 1 pair of rubber gloves.
Both products are used in making repairs to wooden boats,
cars and various household repairs.
The applicable subheading for the Stop Rot repair kits will
be 3907.30.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Epoxide resins. The duty rate will be
6.1 percent ad valorem.
Goods classifiable under subheading 3907.30.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
2.4 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
Gelcote N 101-91 white paste scratched surface repair kit
contains 1-50 ml jar of a white polyester gelcote paste which is
94 percent by weight of a polyester resin and 6 percent by weight
of a silicon dioxide filler, 1 plastic bottle 1/4 oz. of MEK-50
(methyl ethyl ketone peroxide), 2 wooden stir sticks and 2 mylar
polyester films measuring 2 1/2" x 5". Gelcote 0-100-91 six
color scratched surface repair kit contains 1- 100 ml jar of
clear polyester gelcote paste which is 94 percent by weight of
polyester resin and 6 percent by weight of a silicon dioxide
filler, 2 wooden stir sticks, 6-1/4 oz. bottles of various
colorants, 1 plastic bottle 1/4 oz. of MEK-50 and 2 mylar
polyester films measuring 2 1/2" x 5".
The applicable subheading for the Gelcote scratched surface
repair kits will be 3907.91.5000, HTS, which provides for other
polyesters, unsaturated, other. The duty rate will be o.9 cent
per kilo plus 9 percent ad valorem.
Goods classifiable under subheading 3907.91.5000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.6 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
This merchandise may be subject to the regulations of the
Environmental Protection Agency, Office of Pesticides and Toxic
Substances. You may contact them at 402 M Street, S.W.,
Washington, D.C. 20460, telephone number (202) 554-1404) or EPA
Region II at (908) 321-6669.
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