CLA-2-32:OT:RR:NC:N2:237
Mr. Troy Crago-Edwards
Import Administrator
Northrop Grumman Aerospace Systems
700 North Douglas, Building 902
Mail Drop MT/W10
El Segundo, California 90245
RE: The tariff classification of a Corrosion Inhibitive Sealant MIL-PRF-81733 two-part polysulfide based synthetic rubber kit from various countries.
Dear Mr. Crago-Edwards:
In your letter dated May 1, 2012 you requested a tariff classification ruling. You provided MSDS and Military Performance Specification MIL-PRF-81733 sheets for our review.
Corrosion Inhibitive Sealant, Part Number MIL-PRF-81733, is a two-part polysulfide based synthetic rubber compound that meets Military Performance Specification MIL-PRF-81733 for Corrosion Inhibitive Sealing and Coating Compounds. Typically, Part A is an off-white liquid base compound consisting of less than 70% liquid polysulfide polymer (CAS-68611-50-7), 10% methyl benzene (CAS-108-88-3) and 35% filers and other additives. Part B is a black liquid curing agent consisting of less than 60% manganese dioxide hardener (CAS-1313-13-9), less than 60% magnesium chromate (CAS-13423-61-5), fillers and other additives. After mixing, the product is applied by brush and cures at room temperature to a grey, flexible, resilient rubber with excellent adhesion to aluminum, magnesium, titanium, steel and other materials. The product containing a soluble chromate is designed to be exceptionally efficient in combating the common causes of corrosion occurring on aluminum alloys or assemblies consisting of dissimilar metals. The product will be imported in 1 quart kits. The product will be used for sealing interior and exterior areas on weapons and aircraft systems to protect metal components against corrosion when subject to contact with water and/or weathering.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While neither 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 32.14 (I) (11) is relevant to your product and 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. The product is a mastic composed of synthetic rubber, a soluble chromate, fillers and methyl benzene (an organic solvent). The product is used, after the addition of a hardener, to give flexible protective coatings (resistant to chemical agents, solvents) and corrosion (when subject to contact with water and/or weathering).
The applicable subheading for the Corrosion Inhibitive Sealant MIL-PRF-81733 imported in 1 quart kits will be 3214.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Mastics: Other. The rate of duty will be 3.7% ad valorem.
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,
Thomas J. Russo
Director
National Commodity Specialist Division