CLA-2-32:OT:RR:NC:N2:237
Mr. Troy Crago-Edwards
Import Administrator
Northrop Grumman Aerospace Systems
700 North Douglas, Building 902
Mail Drop MT/W10
El Segundo, California 90245
RE: The tariff classification of a Fuel Tank Sealant AMS-S-8802 Type II two-part polysulfide based synthetic rubber kit from various countries.
Dear Mr. Crago-Edwards:
In your letter dated May 1, 2012 you requested a tariff classification ruling. You provided MSDS and Technical Bulletin sheets for our review.
Fuel Tank Sealant, Part Number AMS-S-8802 Type II, is a two-part polysulfide based synthetic rubber compound that meets Military Specification AMS-S-8802 Type II for Sealing Compound. Typically, Part A is an off-white liquid base compound consisting of 55% polysulfide polymer (CAS-68611-50-7), 10% methyl benzene (CAS-108-88-3) and 35% filers and other additives. Part B is a grey liquid curing agent consisting of less than 65% manganese dioxide hardener (CAS-1313-13-9) and 35% fillers and other additives. After mixing, the product is applied by brush and cures at room temperature to a grey, flexible, resilient rubber with excellent adhesion to aluminum, magnesium, titanium, steel and other materials. The product is designed to withstand the attack of sulfur compounds (present in jet fuels), lubricants, oils, water and/or weathering. The product will be imported in 50 gallon drum kits. The product will be used to provide protective film barriers over bolts securing tail cones to the airframes and to fillet seal the electrical connector receptacles on the forward wing root fuel tank access panel.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN 32.14 (I) (11) is relevant to your product and provides for: Mastics based on rubber. These may be composed, for example, of a thioplast with the addition of fillers (graphite, silicates, carbonates, etc.) and in certain cases of an organic solvent. They are used, sometimes after the addition of a hardener, to give flexible protective coatings (resistant to chemical agents and to solvents), and also for caulking. The product is a mastic composed of synthetic rubber, fillers and methyl benzene (an organic solvent). The product is used, after the addition of a hardener, to give flexible protective coatings (resistant to chemical agents and to solvents).
The applicable subheading for the Fuel Tank Sealant AMS-S-8802 Type II imported in 50 gallon drum kits will be 3214.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Mastics: Other. The 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., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] 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 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 Frank Cantone at (646) 733-3038.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division