CLA-2-32:OT:RR:E:NC:N2:237
Ms. Vanessa Rambo
Bostik, Inc.
11320 Watertown Plank Road
Wauwatosa, WI 53226
RE: The tariff classification of a polyisobutylene based caulking and sealing compound from Mexico.
Dear Ms. Rambo:
In your letter dated August 10, 2010, you requested a tariff classification ruling. You provided a Technical Data sheet and no samples.
Bostik B3304 is a beige colored soft paste described as an automotive grade polyisobutylene based caulking and sealing compound. The product is available in 10 ounce tubes and 5 gallon pails for dispensing in manual or bulk dispensing equipment. The product is designed for use by the auto industry for caulking and sealing painted or unpainted steel parts and for sealing weather strips for trunks and doors.
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). The EN to Heading 32.14 is applicable to your product and states that the products of this heading are preparations of widely differing composition which are essentially characterized by the uses which they are put. These preparations are usually put up in more or less pasty form and in general they harden or cure after application. These preparations are mainly used to stop, seal or caulk cracks and, in certain cases, to bond or firmly join components together.
The applicable subheading for polyisobutylene based caulking and sealing compound will be 3214.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Caulking compounds. 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.
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 Canton (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division