CLA-2-39:OT:RR:NC:N2:237
Mr. Rick Dumas
Compliance Specialist
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919
RE: The tariff classification of a two part epoxide resin based coating system from Canada.
Dear Mr. Dumas:
In your letter dated September 9, 2013, on behalf Sealchem Industries Inc. of Quebec, you requested a tariff classification ruling. You provided technical data sheets, MSDS sheets and two samples in small labeled metal tins for our review. Your samples are being returned.
SC-4000 Concrete Resurfacing Coating is described as a two part epoxide resin based coating system designed for maintaining the integrity of concrete surfaces. The SC-4000R Resin part is a clear liquid mixture based on diglycidyl ether bisphenol A (CAS-25068-38-6) and bisphenol F epichlorohydrin (CAS-28064-14-4) epoxy resins. The SC-4000H Hardener part is a clear liquid mixture based on amine compounds. The two part system will be imported in the correct ratio for mixing on site. The mixed product is applied to concrete surfaces using a squeegee or roller. First coat may be followed by a second after a minimum of 12 hours at room temperature.
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 39.07 (3) Epoxide resins provides for: polymers made, for example, by condensing epichlorohydrin (1-chloro-2,3-epoxypropane) with bisphenol A (4,4’-isopropylidenediphenol), novolak (phenolic) resins or other polyhydroxy compounds or by epoxidizing unsaturated polymers. Whatever the basic structure of the polymer, these resins are characterized by the presence of reactive epoxide groups which allow them to be readily cross-linked at the time of use, e.g. by the addition of an amino compound, an organic acid or anhydride, a boron trifluoride complex or an organic polymer. Epoxide resins range from low viscosity liquids to high melting solids; they are used as surface-coatings, as adhesives, as molding or casting resins, etc. The SC-4000 two part epoxide resin system consisting of an epoxy based resin and amino compound hardener (cross-linking agent) meets the description for epoxide resins in EN 39.07 (3).
The applicable subheading for the SC-4000 two part epoxide resin based coating system imported in the correct mix ratio will be 3907.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Epoxide resins, in primary forms. The rate of duty will be 6.1% 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 (646) 733-3038.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division