CLA-2-38:OT:RR:NC:N2:226
Mr. Clinton Yu
Givens and Johnston
950 Echo Lane
Houston, Texas 77024-2788
RE: The tariff classification of two-part polymer-based mastics from Germany
Dear Mr. Yu:
In your letter, received on March 21, 2012, on behalf of Milestone Imports, you requested a tariff classification ruling regarding polymer-based mastics which you referred to as “850 Epoxy Joint Mortar” and “855 Pavement Joint Mortar.”
Each product consists of two components which will function together as a two part system.
Samples of each part of each product were submitted with your ruling request. The samples were sent to our Customs and Border Protection (CBP) Laboratory for analysis. The laboratory has now completed its analysis.
Each product consists of a two-part material. One part consists of coated granules in a bucket and the other part is a viscous yellow liquid in a bottle.
Our CBP laboratory determined the following facts. The first component of each product consists of granules coated with one part of a two-part epoxy resin. The second component (the yellow liquid) constitutes the other part of the two-part epoxy resin. The two parts will react upon mixing. The resin will not react with water and is not refractory. The samples contain no inorganic materials with the ability to bind together.
Our laboratory determined that the products are not mortars or cements.
Information submitted with your ruling request indicates that this merchandise will be used for the joining of stone pavers.
In your letter you suggested that the products should be classified as mortars in subheading 3824.50.00, Harmonized Tariff Schedule of the United States (HTSUS). However, our laboratory has determined that these products are not in fact mortars. Therefore, subheading 3824.50.00 is not applicable and the merchandise must be classified elsewhere in the HTSUS.
The applicable subheading for the two-part polymer-based mastics will be 3214.10.0020, HTSUS, which provides for glazier's putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings…mastics: other. The rate of duty will be 3.7 percent 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 (EPA). Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, NW, Washington DC 20460, by calling the TSCA Assistance Line at (202) 554-1404, by FAX at (202) 544-5603, by email to: [email protected] or by visiting the EPA 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 Specialists Jacob Bunin at 646-733-3027 and Frank Cantone at 646-733-3038.
Sincerely,
Thomas J. Russo
Director
National Commodity
Specialist Division