CLA-2-32:OT:RR:NC:N1:136
Frank Tufano
Henkel Corporation
1 Henkel Way
Rocky Hill, Connecticut 06067
RE: The tariff classification of Teroson PU8599 Adhesive Sealant from Germany
Dear Mr. Tufano:
In your letter dated February 17, 2022, you requested a tariff classification ruling on Teroson PU8599 Adhesive Sealant.
Your submission describes Teroson PU8599 Adhesive Sealant as a direct glazing adhesive specifically designed for attaching windscreens and other glass screens to a frame of an automobile. It is a Polyurethane based adhesive that is free of PVC and solvents, which requires heating for proper application. The subject product is applied using an air driven dispenser gun to apply a bead around a frame of an automobile and attach the glass. Your submission and additional internet research indicate that this product is a pasty, viscous substance, which is applied in a thick bead to form a seal and adhere windshields and other glass screens to a metal frame of an automobile.
In your letter, you suggest the subject product be classified in heading 3506, Harmonized Tariff Schedule of the United States (HTSUS), which covers “[p]repared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesive, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 Kg.” However, we disagree. The safety data sheet indicates that this product is a “1-component sealant.” Heading 3214, HTSUS, covers mastics based on plastics (including adhesive sealants to bond various surfaces together). The scope of heading 3506, HTSUS, is restricted by the Explanatory Note to heading 3506, HTSUS, which reads that “[t]he heading also excludes products having the character of mastics, fillings, etc., of heading 32.14.” Accordingly, merchandise which falls within the scope of heading 3214, HTSUS, is excluded from heading 3506, HTSUS.
The applicable subheading for Teroson PU8599 Adhesive Sealant will be 3214.10.0020, HTSUS, which provides for: Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics: Mastics: Other. The general 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division