CLA-2-39:RR:NC:N2:237 C89163
TARIFF NO: 3907.30.0000
Stephanye Bingle
Panalpina, Inc,
10 Griffin Way
Chelsea, MA 02150
RE: The classification of an epoxide resin jointing compound
from Germany.
Dear Ms. Bingle:
In your letter dated June 11, 1998 you requested a tariff
classification ruling on behalf of Freudenberg Building Systems,
Inc. of Lawrence, Massachusetts.
The product designated Nora "1 Base Compound" is a colored
paste (available in 41 different colors) composed primarily of
polyalcohols (epoxide resins). Part of a two-component cold weld
compound, the base compound is designed to be combined with Nora
"2 Hardener" (hardener/curing agent for epoxide resins) for use
as a jointing compound for Nora rubber flooring. The jointing
compound is made prior to use, by mixing one can of hardener (180
grams) with one can of base compound (820 grams), and applied
using a standard size caulking gun into the joints. The base
compound is exclusively sold and used with the hardener.
The applicable subheading for the base compound (when
imported with or without its hardener) will be 3907.30.0000,
Harmonized Tariff Schedule of the United States (HTSUS), which
provides for epoxide resins in primary forms. The rate of duty
is 6.1 percent ad valorem.
This merchandise may be subject to the requirements of the
Toxic Substances Control Act (TSCA) which is administered by the
U.S. Environmental Protection Agency. You may contact the Agency
at 402 M Street, S.W., Washington, D.C. 20460, telephone number
(202) 554-1404, or EPA Region II at (908) 321-6669.
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 F. Cantone at 212-466-5488.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division