CLA-2-35:RR:NC:FC:236 A86084
Mr. Andrew M. Carreno
Carreno & Neil Shipping Co.,Inc.
1A Colony Road
Jersey City, NJ 07305
RE: The tariff classification of Mega-Bond Epoxy Pump System
(Cat.No. 8401) from Germany
Dear Mr. Carreno:
In your letter dated August 1, 1996, on behalf of your
client, Power Rawl/Rawlpug Co. of New Rochelle, NY, you
requested a tariff classification ruling.
The Mega-Bond Epoxy Pump System described in literature
submitted with your request consists of a sealed plastic
cylindrical pump, approximately 22cm in length and 5 cm in
diameter, equipped with a 26 cm plastic plunger that extends 24
cm beyond the end of the cylinder when fully drawn. The cylinder
is separated into two chambers by a plastic disc and holds an
epoxy resin in one chamber and an amine curing agent in the
other. The plunger is designed to break the seal between the two
chamber and mix their contents, when fully extended and pumped at
least 25 full strokes. Upon curing for a specified time, the
mixture forms an adhesive. After removing the handle from the
extended plunger, the pump is inserted into a caulking gun and is
ready to dispense the adhesive contained therein.
You indicated that the system will be made in Germany and
that the two chemicals used in the system will be made in the
United States and exported to Germany where they are to be
introduced into the chambers of the pump in exactly the same
state as exported, not advanced in value, or improved in
condition, and will not lose their physical identity. Upon use
by the ultimate U.S. consumer, only then will the two chemicals
mix to form an adhesive.
The applicable subheading for the Mega-Bond Epoxy Pump
System will be 3506.10.5000, Harmonized Tariff Schedule of the
United States (HTS), which provides for prepared glues and other
prepared adhesives, not elsewhere specified or included; products
suitable for use as glues or adhesives, not exceeding a net
weight of 1 kg: Products suitable for use as glues or adhesives,
put up for retail sale as glues or adhesives, not exceeding a net
weight of 1 kg: Other. The rate of duty will be 2.1 percent ad
valorem.
Based on the information provided, the two chemical
components of this system qualify for treatment under subheading
9802.00.80, HTS, as products of the United States. With
submission of the appropriate documentation at entry, duty will
be assessed upon the full value of the imported article, less the
cost or value of such products of the United States.
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 V.
Gualario at 212-466-5744.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division