CLA-2-27:S:N:N6:221 891565
Mr. David Wise
Canus Industries Inc.
3927 Grant Street
Burnaby, B.C., Canada V5C 3N4
RE: The tariff classification of pipe line primer and pipe tape
from Canada.
Dear Mr. Wise:
In your letter dated October 12, 1993, you requested a tariff
classification ruling.
The Talon pipe tape is described as primer activated line roll tape. It
consists of polyethylene laminated to a primer activated bitumen rubber
adhesive. It is applied to piping to aid in the prevention of corrosion once
the piping is buried. It is supplied in roll form, in lengths of 100 feet
and widths from 2 inches to 18 inches.
The second product is described as Talon pipe line primer. It is used
in conjunction with the above described Talon pipe tape. The primer prepares
the pipe surface for wrapping and activates the bitumen rubber adhesive on
the back of the tape. It is composed of bitumen, naphtha and toluene. It is
packaged in 1 U.S. gallon cans, 5 U.S. gallon pails, and 50 U.S. gallon
drums.
The applicable subheading for the Talon pipe line primer will be
2715.00.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for bituminous mixtures based on natural asphalt, on natural
bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch. This
subheading is free of duty.
Your inquiry does not provide enough information for us to give a
classification ruling on the Talon pipe tape. Your request for a
classification ruling should include a breakdown showing separate weights and
values for each component in the tape. Separate weights and values must be
shown for the bitumen, for the rubber, and for any other ingredients in the
bitumen/rubber adhesive. Please supply a separate measurement of the
thickness of the polyethylene layer versus the bitumen/rubber layer. Please
describe the separate function which the polyethylene, the rubber, the
bitumen, and any other ingredients, play in the finished tape. The functions
of the bitumen and the rubber must be described separately. Though samples
were submitted with your letter, all have been adhered to a paper backing
and cannot be examined adequately. Please submit a sample on a plastic
sheet, so that it can be peeled off and examined.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport