CLA-2-32:OT:RR:NC:N3:136
Shelley Macdonald
Extreme Roofing Limited
21 Saltcote Maltings, Heybridge Maldon United Kingdom
RE: The tariff classification and applicability of Trade Programs or Trade Agreements of Desmoflex PU, Desmoflex PU Fibre Fix, and Desmoflex Epoxy Primer from Greece
Dear Ms. Macdonald:
In your letter dated February 2, 2025, you requested a tariff classification and applicability of Trade Programs or Trade Agreements ruling on Desmoflex PU, Desmoflex PU Fibre Fix, and Desmoflex Epoxy Primer.
In your submission, the three subject products are described as follows:
Item Description 1
Desmoflex PU is a polyurethane based, white or grey glossy one component liquid membrane used for long term waterproofing. Due to its polyurethane technology, it provides solutions to problems of waterproofing where other methods fail, such as surfaces with stagnant water and ice. Desmoflex PU is based on pure elastomeric hydrophobic polyurethane resins, which result in excellent mechanical, chemical, thermal, UV, and natural element resistance properties. Desmoflex PU polymerizes with the moisture of the subsoil and air.
Item Description 2
Desmoflex PU Fibre Fix is a liquid applied polyurethane waterproofing membrane. Alternative liquid membrane for roof details.
Item Description 3
Desmoflex Epoxy Primer is a transparent two component epoxy primer. It is a water-based universal primer used in waterproofing, sealing and floor coating applications. Desmoflex Epoxy Primer cures by reaction (cross linking) of the two components. It also provides high tensile and impact strength. Desmoflex Epoxy Primer is mainly used as a primer for polyurethane waterproofing coatings, polyurethane joint sealants, and polyurethane and epoxy floor coatings on absorbent and non-absorbent surfaces.
The applicable subheading for Desmoflex PU, Desmoflex PU Fibre Fix, and Desmoflex Epoxy Primer 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 mastics; painters' fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like: Other: Other. The general rate of duty will be 3.25 percent, ad valorem.
In your submission, you also inquired about the applicability of Trade Programs or Trade Agreements. At this time, products from Greece, classified in subheading 3214.90.5000, HTSUS, are not included in any existing Trade Programs or Trade Agreements indicated in the column 1 “Special” subcolumn.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division