CLA-2-14:OT:RR:NC:4:231
Mr. Michael Dahm
Cole International USA, Inc.
2094 Grand Island Blvd.
Grand Island, NY 14072
RE: The tariff classification of mulches and tackifiers from Canada
Dear Mr. Dahm:
In your letter, dated November 23, 2016, you requested a binding tariff classification ruling on behalf of your client, Synermulch Erosion Control Products, Inc. The ruling was requested on mulches and tackifiers. Product information was submitted for our review.
In your letter, you request the classification of three mulches for soil use: Wood Mulch, Mulch U, and Mulch HP. The mulches consists of varying combinations of paper, flax straw, and sawdust with additional components. You note that the mulch is packaged in 50-lb. bales. You also request the classification of two tackifiers – chemical compounds used in formulating adhesives: IH Tac and M-Tac. These consist of varying amounts of gums, modified starches, and other components. You state that the tackifiers are packaged in 25-lb. paper bags.
The applicable subheading for the mulches will be 1404.90.9090, HTSUS, which provides for Vegetable products not elsewhere specified or included: Other: Other: Other. The rate of duty will be free.
The applicable subheading for the tackifiers will be 3505.20.0000, HTSUS, which provides for Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches: Glues. The rate of duty will be 2.1 cents per kilogram plus 2.9 percent 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 https://hts.usitc.gov/current.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division