CLA-2-32:OT:RR:NC:N3:36
Reina Okada
Flobal Corporation
1-15-10 Nishihonmachi, Nishi Ward
Tatsunonishihonmachi Building, 14th Floor Osaka 550-0005
Japan
RE: The tariff classification of Wall Filler Putty from Japan
Dear Mr. Okada:
In your letter dated April 20, 2023, you requested a tariff classification ruling on Wall Filler Putty.
In your submission you describe the subject product as a mastic compound made of petroleum based synthetic resin used to seal ductwork and other HVAC components when installing a mini-split air conditioning system. The provided product image indicates that the putty will be imported in individually wrapped packages in brick form, suitable for retail sale. The product label further describes the product as “Toyo Flameproof Putty For Air-Conditioner Works.”
The applicable subheading for Wall Filler Putty will be 3214.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics: Mastics: Caulking compounds. The general 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., 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division