CLA-2-32:OT:RR:NC:N2:237
Mr. M. Andrew Gray
Global Mgr. - Trade Compliance
W. R. Grace & Co. - Conn.
7500 Grace Drive
Columbia, MD 21044
RE: The tariff classification of a two part polymer based waterproofing membrane with adhesive from Belgium.
Dear Mr. Gray:
In your letter dated June 2, 2012 you requested a tariff classification ruling. You provided a small sample along with Product Specification and MSDS sheets for our review.
Adcor ES Engineered Swell Hydrophilic Waterstop Strip is two part system consisting of Adcor ES waterstop strip and Adcor ES Adhesive. The strip part is a soft and pliable mastic preparation based on water absorbent polymers, clay, oil, fillers and pigment. The strip measures 1.0 inch x 1/2 inch x 16 feet and is packaged in roll form. The adhesive part is a liquid mastic preparation based on polymers. The adhesive is packaged in a 29 fluid ounces size tube. A 1/2 inch bead of Adcor ES Adhesive is applied along the length of two concrete surfaces and then the Adcor ES strip is pressed firmly into place. The product is malleable and plastic, enabling easy application to a variety of concrete profiles. The product forms an expansion seal in horizontal and vertical construction joints in concrete structures, in casting new concrete against existing concrete and in pipe penetrations through concrete floor and walls. The product is designed as a swellable waterstop that absorbs water and retains cohesive strength at both original and expanded volume.
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) provides for: Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics. These preparations are mainly used to stop, seal or caulk cracks and, in certain cases, to bond or firmly join components together. They are distinguished from glues and other adhesives by the fact that they are applied in thick coatings or layers. EN 32.14 (I) (9) is relevant to your products and provides for: Mastics based on plastics (e.g., polyesters, polyurethanes, silicones and epoxide resins) whether or not containing a high added proportion (up to 80%) of various fillers (e.g., clay, sand and other silicates, titanium dioxide, metallic powders). Some of these mastics are used after the addition of hardeners. Some mastics do not harden and remain tacky after application (e.g., acoustic sealants). Others harden by the evaporation of solvents, by solidification (hot-melt mastics), by curing after exposure to the atmosphere or by the reaction of different components mixed together (multi-component mastics). Products of this nature are to be classified in this heading only if they are fully formulated for use as mastics. Mastics may be used to seal certain joints in construction or home repair, for sealing or repairing glass, metal or porcelain articles, as fillers or sealants for coachwork or, in the case of adhesive sealants, to bond various surfaces together. In the case of certain of the products described above, the intermixture of the various constituents, or the addition of certain constituents, must be carried out at the time of use. In the case of certain of the products described above, the intermixture of the various constituents, or the addition of certain constituents, must be carried out at the time of use. Such products remain classified in this heading provided the constituents are: (i) having regard to the method in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (ii) presented together; and (iii) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. However, in the case of products to which a hardener has to be added at the time of use, the absence of the hardener does not exclude these products from this heading, provided they are, by their composition or packing, clearly identifiable as intended to be used in the preparation of putties, mastics, fillings or surfacing preparations.
The applicable subheading for the two part polymer based waterproofing membrane with adhesive will be subheading 3214.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics: 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