CLA-2-27:OT:RR:NC:SP:237
Ms. Barbara Sobere
Tremco Canada Division
6178 Netherhart Road
Mississauga, Ontario
Canada L5T 1B7
RE: Tariff classification of hot rubberized asphalt membrane from Canada.
Dear Ms. Sobere:
In your letter dated October 23, 2007 you requested a tariff classification ruling for Tremproof 150 Hot Rubberized Asphalt.
Tremproof 150 is described as a hot rubberized asphalt membrane designed to produce seamless flexible waterproofing and roofing membranes. The formulation consists of rubber, asphalt and various inert fillers. The product is delivered to the job site in sealed drums or boxes. The cakes of membrane are placed in a double-jacketed oil bath kettle with agitator arm and heated to the desired application temperature. The hot membrane is applied to a minimum thickness of 3 mm (1/8”). The membrane must be covered as soon as possible following application for protection from construction traffic and possible U.V. degradation. While the initial membrane is still warm and tacky, it may be may be covered by fabric reinforcement coating in one or two coat systems, elastomeric reinforcement, separation sheet, filter fabric or gravel ballast. Applications include parking garage decks, plazas, promenades, planters, foundation walls, resevoirs, tunnels, pits, bridge decks, terraces and inverted roofs, over concrete, gypsum board, plywood and metal.
Heading 6807, HTSUS, provides for: Articles of asphalt or similar material (for example, petroleum bitumen or coal tar pitch). Based on Explanatory Note 68.07, the goods of this heading must be identifiable as particular articles, for example: plates, bricks, tiles and flagstones obtained by pressing or moulding; roofing boards and building boards of paperboard or fabric enveloped in asphalt; and building board made of layers of fabric or paper enveloped in asphalt. However, asphalt, bitumen, pitch, etc., in blocks of a kind remelted before use are specifically excluded (Chapter 27), whether or not the materials have been refined or dehydrated, or mixed with other materials. Your product, which consists of a rubberized asphalt mixture that must be heated prior to application, is therefore excluded in heading 6807, HTSUS.
Heading 2715, HTSUS, provides for: Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs). Based on Explanatory Note 27.15, the bituminous mixtures of this heading include: cutbacks of 60% or more bitumen with solvent for road surfacing; emulsions of asphalt, bitumen, pitch or tar in water for road surfacing; and mastics of asphalt or other bituminous mastics, as well as similar bituminous mixtures incorporating mineral substances used for caulking, moulding, etc. The heading extends to these products when agglomerated in blocks, etc., of a kind re-melted before use. Your product, which is a mixture of rubber, asphalt and various inert fillers that must be heated before application, is more specifically provided for in heading 2715, HTSUS.
The applicable subheading for Tremproof 150 Hot Rubberized Asphalt membrane will be subheading 2715.00.0000, HTSUS, which provides for: Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs). The rate of duty will be free.
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 merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone 202-554-1404.
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 Frank Cantone at 646-733-3038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division