CLA-2-34:S:N:N7:236 808134
Mr. Paul Y. Zou
General Manager
Good View Landscape Design & Construction
8807 E. Hermosa Dr.
Temple City, CA 91780
RE: The tariff classification of LB-1 Polyurethane Waterproof
Coating Rubber (CAS# 32100000) and LB-2 Colour Polyurethane
Waterproof Coating (CAS# 32100000) Rubber from China.
Dear Mr. Zou:
In your letter dated March 1, 1994, you requested a tariff
classification ruling on the following products:
1. LB-1 Polyurethane Waterproof Coating Rubber is two component
reactive type product. Component A consists of polyether trinary
alcohol, polyisolyanate and plaster. Component B consists of
tar, binary amine and dimethyl benzene. It is designed to be
used as a protective seal for concrete, mosaic, marble, wood
steel aluminum and alloy.
2. LB-2 Colour Polyrethane Waterproof Coating Rubber is two
component reactive type product. Component A consists of
polyether trinary alcohol, polyisolyanate and plaster. Component
B consists of densifier, binary amine, plastifier, filler, and
organic solvent. It is designed to be used as a protective seal
for concrete, mosaic, marble, wood steel aluminum and alloy.
The applicable subheading for the LB-1 Polyurethane
Waterproof Coating Rubber and LB-2 Colour Polyrethane Waterproof
Coating Rubber will be 3214.10.0020, Harmonized Tariff Schedule
of the United States (HTS), which provides for glazier' putty,
resins cements, caulking compounds and other mastics. The rate
of duty will be 3.7 percent ad valorem.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport