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 a polyurethane mastic caulking compound, polyurethane nonrefractory surfacing preparation and polyurethane mastic adhesive from various countries.

Dear Ms. Rambo:

In your letter dated March 9, 2009 you requested a tariff classification ruling for a polyurethane mastic caulking compound, polyurethane nonrefractory surfacing preparation and polyurethane mastic adhesive. You provided a product sheet for our review.

A27010 Chem Calk 915 is described as one component non-sag polyurethane based adhesive sealant consisting of a polyurethane polymer, calcium carbonate filler, phthalate ester plasticizer and polyvinyl chloride. The product is designed for perimeter sealing of windows and doors and masonry sealing of expansion and control joints and is applied by handheld caulking gun.

The applicable subheading for A27010 Chem Calk 915 non-sag polyurethane based adhesive sealant will be 3214.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Mastics: Caulking Compounds. The rate of duty will be 3.7% ad valorem.

A66900 BH MVP4 Product Series is described as a self-leveling moisture cure polyurethane based moisture vapor retarding membrane consisting of a polyurethane prepolymer, fillers, and other chemical additives. The product is designed for moisture vapor transmission control of concrete floors and is applied by trowel.

The applicable subheading for A66900 BH MVP4 Product Series self-leveling polyurethane based moisture vapor retarding membrane will be 3214.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other (nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like). The rate of duty will be 6.5% ad valorem. A69910 BH HDCA Polyurethane Sealant Adhesive is described as a one-part moisture cure polyurethane based adhesive consisting of a polyurethane polymer, fillers and other chemical additives. The product is designed to adhere wood to wood or other construction materials and is applied by extrusion from a cartridge.

The applicable subheading for A69910 BH HDCA Polyurethane Sealant Adhesive 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