CLA-2-32:OT:RR:NC:N2:237
Ms. Sonja Solar
Truseal Technologies, Inc.
6680 Parkland Boulevard
Solon, Ohio 44139
RE: Tariff classification of three rubber based adhesive mastic sealants strips from Canada.
Dear Ms. Solar:
In your letter dated April 9, 2010 you requested a tariff classification ruling. You provided Summary Material Composition and Product Data sheets for our review.
Duraseal is described as a an insulating glass spacer strip consisting of a butyl rubber based adhesive compounded with carbon black, shim spacer element, stiffener element, moisture vapour barrier film. The unvulcanized unsaturated synthetic butyl rubber component provides the greatest weight (77.26%) and volume (79.21%) of the product. The strips are extruded in the form of black or grey regular geometric shaped (rectangular) strips in various widths for airspaces of 1/4 inch (6mm) to 13/16 inch (21mm) and packaged on spools. The strips are not surface worked or further worked. Duraseal is designed as an insulating glass edge sealant for use in high volume production of dual and triple pane insulating glass units in a one step process where the units are sealed using heat and compression.
Duralite is described as an insulating spacer strip consisting of a butyl rubber based adhesive compounded with carbon black, shim spacer element, stiffener element, moisture vapour barrier film. The unvulcanized unsaturated synthetic butyl rubber component component provides the greatest weight (77.12%) and volume (75.55%) of the product. The strips are extruded in the form of black or grey colored geometric (rectangular) shaped strips in various widths for airspaces of 1/4 inch (6mm) to 3/4 inch (18mm) and packaged on spools. The strips are not surface worked or further worked. Duralite is designed as an insulating glass edge sealant for use in high volume production of dual and triple pane insulating glass units in a one step process where the units are sealed using heat and compression.
Solargrain is described as a pressure sensitive adhesive strips used for the assembly of thin film photovoltaic modules consisting of a butyl rubber based adhesive compounded with carbon black, desiccant, inorganic fillers, hydrocarbon resin and calcium carbonate. The unvulcanized unsaturated synthetic butyl rubber component provides the greatest weight of the product. The strips are extruded in the form of black or grey colored geometric (rectangular) shaped strips on removable liner in various widths and packaged on rolls. The strips are not surface worked or further worked. Solargrain is designed to seal the edges of thin film photovoltaic modules from moisture ingress and can be applied in various high speed fully automated configurations.
In your letter, you suggest classification in subheading 4005.10.0000, HTSUS, which provides for: Compounded rubber, unvulcanized, in primary forms, or in plates, sheets or strips: Compounded with carbon black or silica. You cite headquarters ruling 965284 which classified a rubber based road marking tape in heading 4005, HTSUS. However, your product is not a road marking tape. Your product is a rubber based adhesive mastic sealant more specifically provided for elsewhere in the tariff (heading 3214).
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN 40.05 (b) excludes: More or less pasty products, with a basis of latex or other rubber, used as mastics (heading 32.14). Mastics are special kinds of adhesives. Mastics serve many purposes, for example, for sealing glass, metal or porcelain objects. EN 32.14 (I) (11) provides for: Mastics based on rubber. These may be composed, for example, of a thioplast with the addition of fillers (graphite, silicates, carbonates, etc.) and in certain cases of an organic solvent. They are used, sometimes after the addition of a hardener, to give flexible protective coatings (resistant to chemical agents and to solvents), and also for caulking. These mastics may also be composed of aqueous dispersions of rubber, containing added colouring matter, plasticisers, fillers, binders or anti-oxidants, used for hermetically sealing metal cans.
The applicable subheading for Duraseal, Duralite and Solargrain rubber based sealant systems will be will be subheading 3214.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics: Mastics: Other. The rate of duty will be 3.7% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division