CLA-2-39:OT:RR:NC:N2:237
Ms. Kristine Drake
Interglobo USA Incorporated
4 Expressway Plaza - Suite 216
Roslyn Heights, New York 11577
RE: Tariff classification of a two part water based polyisocyanate coating system from Italy.
Dear Ms. Drake:
In your letter dated January 28, 2014, on behalf of ECOMAT SRL, you requested a tariff classification ruling. You provided MSDS sheets, percent by weight component breakdowns and two sample containers with printed paper labels for our review. Your samples are being returned.
ECOBICO is described as a two part water based aliphatic polyisocyanate protective coating system for floors. ECOBICO Part A (polymer) is a transparent hexamethylene diisocyanate polymer based liquid mixture in a plastic container with screw-off cap (820 grams). ECOBICO Part B (crosslinker) is a white water based liquid mixture in a metal tin with twist-off top and pour spout (180 grams). Part A and Part B come in the correct ratio for mixing on site. Part B is slowly and completely added to Part A by pouring and stirring for 5 minutes. The product is left to stand for 15 minutes then applied to the floor surface by using a roller or a brush. The first coating may be followed by a second and then a third at 5-7 hour intervals. The product forms a brilliant non-yellowing and non-slip plastic film that resists the dirt and wear of foot traffic.
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 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 polymer and hexamethylene diisocyanate monomer intended to be crosslinked by the reaction with a water based crosslinker to produce a floor coating meets the description for polyureas in EN 39.11 (4) (a).
Section VII Note 1., HTSUS, is relevant to products imported as two part system and provides: Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of section VI or section VII, are to be classified in the heading appropriate to the product, provided the constituents are: (a) Having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) Entered together; and (c) Identifiable as being complimentary one to another. Your product, which is a two part coating system imported in the correct ratio for mixing on site, meets the requirements of Section VII Note one for sets.
The applicable subheading for the two part water based polyisocyanate floor coating system imported in the correct ratio for mixing on site will be 3911.90.9010, 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: Thermoplastic. 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division