CLA-2-39:OT:RR:NC:N2:237
Mr. Jami Kay
A&J Custom Brokers, Inc.
6725 S. Eastern Ave. #11
Las Vegas, Nevada 89119
RE: Tariff classification of a polyurethane based repair system for conveyer belts from Chile.
Dear Mr. Kay:
In your letter dated May 6, 2013, on behalf of Fourt Industrial Supplies LLC, you requested a tariff classification ruling. You provided instructions to “Repair a Cut Through a Conveyor Belt”, MSDS sheets and a sample kit with empty cans for review. Your sample kit is being returned.
Fourthane Red Line is described as a polyurethane based repair system for conveyer belts. The product comes in kit form and consists of two metal cans with pull-tab lids retail packed in a white on red printed paperboard box. One can will contain 750 grams (26.5 ounces) of a black colored resin in liquid form. The second can will contain latex gloves and three small plastic bottles of a cleaning agent, a primer and a catalyst. The box also contains a plastic spatula and wood handled brush. To repair a cut in a conveyor belt, it is first necessary to open a window of 1.5” on each side of the cut to a depth of 5 mm, in order to improve the anchorage of the resin. Next, the surface of this window is cleaned by brushing on the liquid solvent. When the solvent has dried, the liquid primer is brushed on. Then, the liquid resin and liquid catalyst are vigorously mixed together for at least one minute to achieve an even mix. Within 15 minutes after applying the primer, the liquid compound is poured from the can along the cut and extended over all the treated area within 2-3 minutes using the spatula. After 1 hour conveyor operation may resume.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While neither 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). EN 39.09 (3) Polyurethanes is relevant to your products and provides: This class includes all polymers produced by the reaction of polyfunctional isocyanates with polyhydroxy compounds, such as, castor oil, butane-1,4-diol, polyether polyols, polyester polyols. Polyurethanes exist in various forms, of which the most important are the foams, elastomers, and coatings. They are also used as adhesives, moulding compounds and fibres. These products are often traded as one part of a multi-component system or set.” This group also includes mixtures of polyurethane and unreacted polyfunctional diisocyanate (e.g., toluene diisocyanate). Your product meets the requirements for polyurethanes in EN 39.09 (3).
The applicable subheading for the Fourthane Red Line polyurethane based repair system will be 3909.50.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polyurethanes: Cements, in primary forms: Other. The rate of duty will be 2.1% 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,
Thomas J. Russo
Director
National Commodity Specialist Division