CLA-2-39:OT:RR:NC:N4:421
Mr. M. Andrew Gray
W.R. Grace & Co. - Conn.
7500 Grace Drive
Columbus, MD 21044
RE: The tariff classification of adhesive waterproofing membranes
Dear Mr. Gray:
In your letter dated July 6, 2011, you requested a tariff classification ruling. Sample swatches and literature describing the waterproofing membranes were submitted with your letter.
The products are identified as Preprufe® 300R and Preprufe® 160R waterproofing systems. Each product consists of a thick high-density polyethylene (HDPE) plastic film with a pressure sensitive adhesive on one side and a weather resistant protective coating. The adhesive surface is protected with a peel-off plastic backing. Preprufe 300R and 160R membranes are supplied on rolls and measure 4 feet (1.2 meters) in width. The membranes have a selvedge on one side to provide self-adhered laps for continuity between rolls. Preprufe 300R and 160R bond integrally to poured concrete for use below slabs or behind basement walls on confined sites to prevent ingress or migration of water around the structure. Preprufe 300R and 160R membranes are applied either horizontally to smooth prepared concrete, carton forms or compacted sand or crushed stone substrate, or vertically to permanent formwork or adjoining structures. The concrete is then cast directly against the adhesive side of the membranes. The Preprufe adhesive layers work together to form a continuous and integral seal to the structure.
You have not identified the country of origin. The rate of duty provided below applies to shipments of these products manufactured in countries with which the United States has Normal Trade Relations.
The applicable subheading for the adhesive waterproof membranes, items Preprufe 300R and Preprufe 160R, will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other…other. The general rate of duty will be 5.8 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 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division