CLA-2-27:OT:RR:NC:N2:237
Mr. Joseph J. Kenny
EMO Trans
920 (B) River Street
Windsor, CT 06095
RE: The tariff classification of an asphalt based driveway crack sealer from China.
Dear Mr. Kenny:
In your letter dated April 18, 2011, on behalf of USEAL USA LLC, you requested a tariff classification ruling. You provided a copy of the illustrated package label and MSDS sheets showing the ingredients breakdown for our review.
USEAL USA Driveway Crack Sealer is described as a rubber modified asphalt containing petroleum distillates and mineral filler designed for sealing cracks in asphalt driveways. The product may be imported in block or kit form. The kit comes with the block packed in a reusable quart size metal canister with removable plastic handle/spout. A block of asphalt is placed inside canister and heated on an outdoor grill or other heat source for 30 minutes at medium heat. The product is stirred until melted and then poured into the pavement cracks. Product cures and hardens in 20 minutes. The rubberized asphalt block imparts the essential character of the kit.
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). Explanatory Note 27.15 (3) provides for: Mastics of asphalt and other bituminous mastics, as well as bituminous mixtures incorporating mineral substances such as sand or asbestos. These substances are used for caulking, as moulding materials, etc. This heading extends to these products when agglomerated in blocks, etc., of the kind re-melted before use. Your product, which is a mixture of rubber modified asphalt containing petroleum distillates and various inert fillers that must be heated before application, meets the description in EN 27.15.
The applicable subheading for the asphalt based USEAL USA Driveway Crack Sealer block and USEALUSA Driveway Crack Sealer Kit (containing block) will be subheading 2715.00.0000, HTSUS, which provides for: Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs). The rate of duty will be free.
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 (hours of service: 8:30 a.m.-5:00 pm EST Monday-Friday), by Fax at (202) 554-5603 (available 24 hours a day), 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