CLA-2-39:RR:NC:N2:237 C89165
TARIFF NO: 3907.30.0000; 2929.10.8010
Stephanye Bingle
Panalpina, Inc,
10 Griffin Way
Chelsea, MA 02150
RE: The classification of a jointing compound hardener
containing Diphenylmethane-4,4'-diisocyanate (CAS-101-68-8)
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, Massachusettes.
The product designated Nora "2 Hardener" is a brown paste
composed of 50-100 percent by weight of diphenylmethane-4,4'-diisocyanate (hardener/curing agent for epoxide resin). Part of
a two-component cold weld compound, the hardener is designed to
be combined with Nora "1 Base Compound" (epoxide resin) 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 hardener
is exclusively sold and used with the base compound which comes
in forty-one different colors.
The applicable subheading for the hardener when imported
with its base compound 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.
The applicable subheading for the hardener when imported
separately will be 2909.10.8010, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for methylenedi-p-phenylene isocyanate. The rate of duty is 1.7 cents per
kilogram plus 12.3 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