NY 865547
Aug 20 1991
CLA-2-32:S:N:N1:236 865547
Mr. D.G. McKenny
Branch Manager
John V. Carr & Son Inc.
P.O. Box 248
Champlain, New York 12919
RE: The tariff classification of Poly-Bond B-56F, Poly-Bond B-
76, Poly-Bond SP-86, and Poly-Fill from Canada
Dear Mr. McKenny:
In your letter dated March 19, 1991, on behalf of your
client, ATC Chemicals Inc. of Canada, you requested a tariff
classification ruling on the following products:
1. Poly-Bond B-56F is a two part polyester resin based
putty used in the composite industry to adhere fiberglass to
fiberglass or fiberglass to wood. It is mixed with a BPO Catalyst
at the ratio of 19 litres to 330 grams. Poly-Bond B-56F is easily
applied with a trowel and achieves a thin bondline of
approximately 1/32 inch.
2. Poly-Bond B-76 is a two part polyester resin based putty
used in the composite industry to adhere foam core to fiberglass.
It can be sprayed or applied with a brush.
3. Poly-Bond SP-86 is a two part polyester resin based
putty used in the composite industry to adhere foam to
fiberglass. It is mixed with a BPO catalyst at the ratio of 19
litres to 330 grams.
4. Poly-Fill is a two part polyester based sanding primer
designed to resurface fiberglass parts and fiberglass molds. It
consists of 40% binders, .1% promoters, 28% solvents and 31.9%
fillers (calcium carbonate, barium sulfate, and talc). Poly-fill
is a concentrate that requires some dilution with ethyl acetate
to bring it to a desired spray viscosity. It must also be
catalyzed at 2% with MEK peroxide at the rate of 24 cc per quart.
The sanding primer is the final finish prior to painting.
It is applied after a fairing compound has been used to level out
irregularities or repair or patch damaged fiberglass areas.
The applicable subheading for the Poly-Bond B-56F, Poly-Bond
B-76, and Poly-Bond SP-86 will be 3214.10.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for glaziers'
putty, grafting putty, resin cements, caulking compounds and
other mastics; painters fillings . The rate of duty will be 3.7
percent ad valorem.
Goods classifiable under subheading 3214.10.0000 HTS, which
have originated in the territory of Canada, will be entitled to a
1.4 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
The applicable HTS subheading for the Poly-Fill will be
3907.91.5000, which provides for other polyesters, in primary
forms, unsaturated, other. The rate of duty will be 0.9 cent per
kg. 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
0.3 cent per kg. plus 3.6 percent ad valorem 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