CLA-2-38:OT:RR:NC:N3:139
Mr. Kevin Norman Riddell
Tremco Incorporated
3735 Green Road
Beachwood, Ohio 44122
RE: The tariff classification of TREMproof 90 from Australia
Dear Mr. Riddell:
In your letter dated February 10, 2020, you requested a tariff classification ruling.
You indicate that, TREMproof 90 is a 2-part waterproofing product sold by your Australian division (Tremco Pty Ltd). TREMproof 90 is a two-component, liquid applied membrane designed to be used under tile and vinyl flooring, for internal wet area waterproofing. TREMproof 90 is a flexible, fast drying, low odour waterproofing membrane with fiber reinforcement for increased wet film thickness.
Part A consists primarily of Cement, Quartz and sand. Part B consists primarily of water and a water based acrylic polymer. After mixing it is applied at a thickness of 1 mm and is not intended to be the final coat (it is not intended to improve the surface appearance). Its main function is to provide waterproofing to surfaces.
The documents that you submitted were reviewed by the NIS for Chapter 32. That office agrees with your interpretation that “The Explanatory notes to 3214 (Note B) require the product in question to improve the surface’s appearance: “Non-refractory surfacing preparations are used on façades, indoor walls, floors and ceilings, swimming pool walls and floors, etc., to make them waterproof and improve their appearance”
The applicable subheading for the Tremproof 90 will be 3824.99.9297, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 percent 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 the World Wide Web at https://hts.usitc.gov/current.
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 Paul Hodgkiss at Paul.Hodgkiss.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division