CLA-2-39:OT:RR:NC:N2:237
Mr. Rick Dumas
Compliance Specialist
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919
RE: The tariff classification of a two part polycarbamide based coating system from Canada.
Dear Mr. Dumas:
In your letter dated August 6, 2013, on behalf Sealchem Industries Inc. of Quebec, you requested a tariff classification ruling. You provided technical data sheets, MSDS sheets and two samples in small labeled metal tins for our review. Your samples are being returned.
CCrete Concrete Resurfacing Coating is described as a two part polycarbamide based coating system designed for maintaining the integrity of concrete surfaces. The CCrete Resin part is a clear liquid mixture of hexamethylene diisocyanate homopolymer (CAS-28182-81-2) and hexamethylene diisocyanate monomer (CAS-822-06-0). The CCrete Hardener part is a clear liquid mixture of secondary diamines. The two part system will be imported in the correct ratio for mixing on site. The mixed product is applied to concrete surfaces using a squeegee and then back rolled lightly using a roller. The application dries in 10 to 20 minutes at room temperature.
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 39.11 (4) (a) is relevant to your product and provides for: Polyureas (polycarbamides) based on hexamethylene diisocyanate (HDI), synthesised by the reaction of HDI with water to produce prepolymers with an average number of monomer units of between 3 and 4. The products are used in the manufacture of paints and varnishes. Your product consisting of hexamethylene diisocyanate homopolymer and hexamethylene diisocyanate monomer for use as a resurfacing coating meets the description for polyureas (polycarbamides) in EN 39.11 (4) (a).
The applicable subheading for the two part CCrete Resin and CCrete Hardener coating system imported in the correct mix ratio will be 3911.90.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Petroleum resins, coumarone-indene resins, polyterpenes, polysulfides, polysulfones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms: Other: Other: Other: Other: Thermosetting. The rate of duty will be 6.5% 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 (646) 733-3038.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division