CLA-2-32:OT:RR:NC:N2:237
Mr. Mark S. Davies
Senior Import Classification Analyst
L G Sourcing, Inc.
P. O. Box 1000
Mooresville, NC 28115
RE: Tariff classification of a water-based styrene-acrylic liquid roof coating from Mexico.
Dear Mr. Davies:
In your letter dated October 12, 2009 you requested a tariff classification ruling. You provided a Product Information Brochure, MSDS Sheets and CAS Numbers for our review. Your samples are being returned.
Thermotek Max white elastomeric liquid roof coating is a premium water-based styrene-acrylic roof coating manufactured with a high quality styrene-acrylic resin and ceramics for high durability and excellent adherence. The product can be applied by brush, roller, conventional or airless system. When cured, the product forms a pliable, monolithic covering with rubber-like properties that allow the coating to expand and contract. Due to its elastomeric nature, the coating stretches as the surface moves and returns to its original shape without deformation. The product is designed to prevent and stop leaks, provide permanent waterproofing protection and extend the life of the roof. The product will be imported in 5 gallon pails, 55 gallon drums and 265 gallon totes.
Thermotek Double Action white liquid elastomeric roof coating is a single component premium water-based acrylic coating manufactured with a high quality styrene-acrylic resin and ceramics for high durability and excellent adherence. The product can be applied by brush, roller, conventional or airless system. When cured, the product forms a pliable, monolithic covering with rubber-like properties that allow the coating to expand and contract. Due to its elastomeric nature, the coating stretches as the surface moves and returns to its original shape without deformation. The product is designed to prevent and stop leaks, provide permanent waterproofing protection and extend the life of the roof. The product will be imported in 5 gallon pails, 55 gallon drums and 265 gallon totes.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to Heading 32.14 II (B)(4) is applicable to your product and states that non-refractory surfacing preparation are used on facades, indoor walls, floors and ceiling, swimming pool walls and floors, etc., to make them water proof and improve their appearance. They are liquid preparations consisting, for instance, of synthetic rubber or acrylic polymers, asbestos fibers mixed with a pigment, and water. These are applied on facades with a paint brush or spray gun and form a much thicker layer than paint. Generally they remain visible as the final surfacing. These products are generally applied to larger surfaces. They are distinguished from paints, varnishes and similar products by their high content of fillers and (if present) of pigments; this content is generally much higher than that of the binders and solvents or dispersing liquids.
The applicable subheading for Thermotek Max elastomeric roof coating and Thermotek Double Action elastomeric roof coating will be 3214.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastic. The rate of duty will be 3.7%, ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
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