CLA-2-32:OT:RR:NC:N2:237
Patrick Hunter
Director - Logistics Group
National Gypsum Company
2001 Rexford Road
Charlotte, North Carolina 28211
RE: The tariff classification of Proform Ready-Mix and Proform Pre-Blend joint compounds from various countries.
Dear Mr. Hunter:
In your letter dated March 13, 2014, you requested a tariff classification ruling. You provided a percent by weight breakdown of ingredients and MSDS sheets for our review.
ProForm Ready-Mix is a drywall finishing compound with a solids content of 68% consisting of limestone, talc, various clays, mica and water. The product is designed for use by professional drywall finishers and contractors and is specially formulated for joint tape application, fastener spotting, texturing and complete joint finishing of gypsum wall board. The product comes as a ready-to-use grey paste that is applied by spatula or trowel and dries to a white finish. The product is available in flip-top 4.5 gallon plastic pails and 4.5 gallon cartons.
ProForm Pre-Blend is a drywall finishing compound with a solids content of 100% consisting of talc, various clays and mica that requires mixing with limestone and water before use. Limestone functions as a both a filler and a hardener in the preparation. The product is intended for licensed customers who will add the required limestone and water then package and distribute the product in ProForm Ready-Mix packaging to professional drywall finishers and contractors. The pre-blend comes as a grey powder in 50 pound bags.
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 is relevant to your product and provides: The products of this heading are preparations of widely differing composition which are essentially characterized by the uses to which they are put. These preparations are usually put up in a more or less pasty form and in general they harden or cure after application. However, some are in solid or powder forms which are made pasty at the time of use by the addition of a liquid (e.g., water). The products of this heading are usually applied with a caulking gun, a spatula, a trowel, a plasterer’s float or similar tools. EN 32.14 (II) (A) provides for: Painters’ fillings used to prepare surfaces (e.g., indoor walls) for painting, by levelling out irregularities and, if necessary, filling in cracks, holes or porous surfaces. Paint is applied on them after they have hardened and been sanded. In the case of certain of the products described above, the intermixture of the various constituents, or the addition of certain constituents, must be carried out at the time of use. Such products remain classified in this heading provided the constituents are: (i) having regard to the method in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (ii) presented together; and (iii) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. However, in the case of products to which a hardener has to be added at the time of use, the absence of the hardener does not exclude these products from this heading, provided they are, by their composition or packing, clearly identifiable as intended to be used in the preparation of putties, mastics, painter’s fillings or surfacing preparations.
The applicable subheading for the Proform Ready-Mix and Proform Pre-Blend joint compounds will be 3214.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Painter’s fillings. 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 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