CLA-2-32:OT:RR:E:NC:N2:237
Ms. Vanessa Rambo
International Logistics & Trade
Compliance Manager
Bostik, Incorporated
11320 Watertown Plank Road
Wauwatosa, Wisconsin 53226
RE: Classification for preformed 3mm butyl rubber based adhesive sealant strip from France.
Dear Ms. Rambo:
In your letter dated February 18, 2009 you requested a tariff classification ruling for Bostik Q598940 Butyl Sealant 3mm (Totalseal 1127). You provided product sheets for our review.
The butyl rubber based adhesive sealant consists of black preformed 3 mm thick strip extruded in round and flat sections supplied on reels with release paper. The product is designed for use by the auto industry to mount and seal glass windshields, to fasten metal trim work and rigid plastic panels, to cement flooring materials, etc. The product is applied by positioning a required length, using slight pressure, onto one of the surfaces to be joined. The release paper is removed from the applied strip. The remaining surface is joined until the sealant deforms to approximately half of its original 3mm thickness.
In ruling N005529 dated February 20, 2007, Customs classified an acrylic based pressure sensitive adhesive, consisting of 0.11mm thin adhesive strip with 0.13mm thin paper liner, in subheading 3506.91.0000, HTSUS, for adhesives based on polymers or rubber. Heading 3506, HTSUS, provides for: Prepared glues and other prepared adhesives, not elsewhere specified or included. Subheading 3506.91.0000, HTSUS, which provides for adhesives based on polymers or on rubber. However, EN 35.06 excludes products having the character of mastics, fillings, etc., of heading 32.14. Heading 3214 provides for: Glazier’s putty, grafting putty, resin cements, caulking compounds and other mastics. EN 32.14 (I) (3) and (11) provide for mastics based on rubber to seal and join components together. Mastics are distinguished from glues and other adhesives by the fact that they are applied in thick coatings or layers. They are used to seal or caulk and, in certain cases, to bond or firmly join components together. The product consists of preformed 3 mm thick butyl rubber based adhesive sealant used to mount and seal glass windshields, to fasten metal trim work and rigid plastic panels, to cement flooring, etc.
The applicable subheading for the preformed 3mm butyl rubber based adhesive sealant strip on reels with release paper will be 3214.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Mastics: Other. The rate of duty will be 3.7% ad valorem.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division