NY 863434
Jun 10 1991
CLA-2-32:S:N:N1:236 863434
Mr. Victor M. Morales
Vice President
Fermin R. Morales, Inc.
259 Recinto Sur Street
Old San Juan, Puerto Rico 00901
RE: The tariff classification of Sealants or Mastics from
Mexico.
Dear Mr. Morales:
In your letter dated May 8, 1991, on behalf of your client,
Dow P.R., Inc., you requested a tariff classification ruling.
The prospective imports consist of the following products:
Size
1. SILICON Sellador Para Uso General
(Silicone Sealant/Multi Purpose) 300 ML
2. SILICON 732 Para Alta Temperatura
(Silicone Sealant 732, High-Temp) 300 & 700 ML
3. SILICON 732 p/Empaques y Uso Ind.
(Silicone Sealant 732, Packaging &
Industrial Use) 300 & 700 ML
4. SILICON 732 p/Banos y Cocinas
con Anti-Hongo
(Silicone Sealant 732, Mildew
Resistant, for Baths/Kitchens) 300 & 700 ML
5. SILICON Sellador p/Uso Domestico
(Silicone Sealant for Domestic Use) 70 ML
6. ACRYLIC Sellador
(Acrylic Sealant)(Packed for Retail) Unknown
The applicable subheading for the six sealants or mastics
will be 3214.10.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for glaziers' putty, grafting
putty, resin cements, caulking compounds and other mastics. The
duty rate will be 3.7 percent ad valorem.
Articles classifiable under subheading 3214.10.0000, HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
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