CLA-2-68:OT:RR:NC:N1:128
Ms. Jacqueline LeHanh
GCP Applied Technologies
62 Whittemore Avenue
Cambridge, MA 02140
RE: The tariff classification of Monokote MK-6/HY.
Dear Ms. LeHanh:
In your letter dated November 29, 2017, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Monokote MK-6/HY. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The Monokote MK-6/HY is a powdery material which you state is comprised overwhelmingly of plaster derived from natural gypsum, to which has been added small amounts of calcium carbonate, cellulose, and expanded polystyrene. From the information you provided, the Monokote MK-6/HY is mixed with water and sprayed onto structural steel, in order to provide thermal insulation in case of fire.
In your ruling request you suggest classification of the Monokote MK-6/HY in 6806.90.0090, Harmonized Tariff Schedule of the United States (HTSUS) as other mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials.
However, laboratory analysis has determined that the Monokote MK-6/HY is not comprised of insulating mineral materials, and is not an article of insulating material materials. The lab was also unable to confirm the presence of calcium carbonate.
The applicable subheading for the Monokote MK-6/HY will be 6809.90.0000, HTSUS, which provides for “Articles of plaster or of compositions based on plaster: Other articles.”
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division