CLA-2 CO:R:C:F 089307 EAB
District Director
United States Customs Service
909 First Avenue, Room 2039
Seattle, Washington 98174
Re: Internal Advice Request No. 16/91; nonrefractory mortar;
grout; additives; HRL 086773; Mapei Canada, Ltd.
Dear Sir:
This request for Internal Advice was initiated by a letter
dated January 10, 1991, from the law firm of Leahy & Ward on
behalf of Thompson Tile Company.
FACTS:
The merchandise is identified as P.M. Sanded Grout [grout],
Flextile #51, Flextile #52 and Flextile #53 [mortar/s].
The grout may be either of two products, one designed for
wall applications, the other for floor applications. Each
contains filler, hydraulic cement, and polymer and cellulose
additives. As with the grout products, the mortars all contain
filler, hydraulic cement and polymer and cellulose additives.
The products are all in dry powder form. Containing
additives such as cellulose fibers and polymers, they are not
"typical" mortars consisting of only cement and sand or cement,
sand and water. The difference between a grout and a mortar is,
in the most simple of terms, one of texture, a grout being a
coarse mortar.
New York Customs Laboratory finds the products to be
nonrefractory mortars, other, subheading 3823.50.0050, HTSUSA.
ISSUE:
What is the proper classification of dry nonrefractory
mortars containing additives such as polymers and cellulose
fibers?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional
U.S. Rules of Interpretation. The GRIs and the Additional U.S.
Rules of Interpretation are part of the HTSUSA and are to be
considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
In HRL 086773 (December 24 1990), Customs determined that
goods such as those under consideration in this case were
properly classifiable under subheading 3823.50.0050, HTSUSA,
being preparations constituting nonrefractory mortars. See also
Explanatory Note (B) to heading 3823. In Mapei Canada, Ltd. v.
U.S., Court No. 90-12-00677 (CIT, 1991), by Stipulated Judgment
on Agreed Statement of Facts, the court found that the goods that
were the subject of HRL 086773, supra, were classifiable under
subheading 3823.50.00, HTSUSA, to be entered free of duty.
We find that polymer modified or added grouts and mortars in
dry powder form such as the goods herein are classifiable under
subheading 3823.50.0050, HTSUSA, to be entered free of duty for
the years 1990 and 1991.
HOLDING:
Nonrefractory mortars containing polymer and cellulose
additives are classifiable under subheading 3823.50.00, HTSUSA, a
provision for nonrefractory mortars and concretes. Dry powdered
P.M. Sanded Grout, Flextile #51, Flextile #52 and Flextile #53
are classifiable under subheading 3823.50.0050, HTSUSA, a
provision for nonrefractory mortars and concretes, other (than
wet) and are to be entered free of duty for the years 1990 and
1991.
You should inform the importer of this ruling.
Sincerely,
John Durant, Director