CLA-2-84:RR:E:NC:1:104
Ms. Vanessa Rambo
Bostik, Inc.
11320 Watertown Plank Road
Wauwatosa, WI 53226
RE: The tariff classification of hand-operated pneumatic dispensing guns and mixing tubes from France
Dear Ms. Rambo:
In your letter dated March 6, 2007 you requested a tariff classification ruling.
The Bostik Dual SMP 400P Applicator Gun Item #K550001 (aka Kit #181480) is a hand-held pneumatic dispenser gun used in a variety of industrial elastic bonding applications. Two adhesive/sealant materials, known as A Component and B Component, are blended and mixed together in the static mixer before being dispensed from the gun. The mixer consists of a series of plastic baffles contained in a cylindrical plastic tube. The hard plastic, poly sleeve/tube, i.e., the Dual SMP A Compon Tube Item # K500020 (aka #181484), keeps A Component protected from B Component. With the exception of A Component, the items are imported packaged together for retail sale. A Component is not part of this kit and must be purchased separately. There will be no repacking in the United States. The kit contains the following items:
One Dual SMP (Silyl Modified Polymer) 400P hand-held pneumatic
dispenser gun
One Dual SMP Static Mixer #8 Item #K500008 (aka #181482)
One Dual SMP Static Mixer #10 Item #K500010 (aka #181481)
One Dual SMP A Compon Tube Item # K500020 (aka #181484)
One case (i.e., 12 sticks) Bostik B-Component SMP
General Rule of Interpretation (GRI) 1, HTS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods.
The instant kit consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., bonding/sealing). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the pneumatic dispensing gun imparts the essential character to this kit.
The applicable subheading for the Bostik Dual SMP 400P Applicator Gun Item #K550001 (aka Kit #181480) will be 8467.19.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Pneumatic: Other: Other…Other. The rate of duty will be Free.
In your letter, you also request the classification of the Dual SMP Static Mixer #8 Item #K500008 (aka #181482), the Dual SMP Static Mixer #10 Item #K500010 (aka #181481), the Dual SMP A Compon Tube Item # K500020 (aka #181484) and the Bostik B-Component SMP when imported separately, i.e., not in the kit. When imported individually, the Dual SMP Static Mixer #8 Item #K500008 (aka #181482) and tthe Dual SMP Static Mixer #10 Item #K500010 (aka #181481) are imported in quantities of 12 per case to be sold by the case. The Dual SMP A Compon Tube Item # K500020 (aka #181484) is imported on a per-each bases, sold by one each. In a telephone conversation with a member of my staff, you confirmed that these three components are designed for use only with the pneumatic hand-held dispensing gun. They can not be used interchangeably with manual dispensing guns.
Bostik B-Component SMP is described as a paste-like acrylic based dispersion containing water, fillers and additives designed for use as an accelerator curing agent or hardener with Bostik A-Component SMP Adhesive. The product will be imported in the following forms: BCOMPSTK 119252 Accelerator Sticks (12 per case), B-COMPONENT 119250 600 ml sausages (12 per case) and BCOMPPAIL 112710 20 liter pails.
The applicable subheading for the Dual SMP Static Mixer #8 Item #K500008 (aka #181482), the Dual SMP Static Mixer #10 Item #K500010 (aka #181481) and the Dual SMP A Compon Tube Item # K500020 (aka #181484), when imported separately, will be 8467.92.0090, HTSUS, which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Parts: Of pneumatic tools…Other. The rate of duty will be Free.
The appropriate subheading for BCOMPSTK 119252 Accelerator Sticks, B-COMPONENT 119250 600 ml sausages and BCOMPPAIL 112710 20 liter pails will be 3906.90.5000, HTSUS, which provides for: Acrylic polymers in primary forms: Other; Other: Other. The rate of duty will be 4.2%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division