CLA-2-32:OT:RR:NC:N1:136
Ebin Mathew
Oceaneering
Oceaneering
Chandigarh, India
RE: The tariff classification of “SEALANT COMPOUND ELECTRICAL SCOTCHKOTE 15 OZ” from India
Dear Mr. Mathew:
In your letter dated May 6, 2021, you requested a tariff classification ruling on “SEALANT COMPOUND ELECTRICAL SCOTCHKOTE 15 OZ.”
Your submission further identifies the subject product as 3M product “00054007148531.” You state that this product is a sealant used for moisture proofing wire connections. It is a fast-drying sealant and bonding agent for joints wrapped with plastic electrical tape. The provided Safety Data Sheet indicates that this sealant is a brown liquid, with a solvent odor, which is composed of acetone and a mixture of several other substances.
In your request, you suggest classification in 3208.90.00 00, Harmonized Tariff Schedule of the United States (HTSUS) or 3506.10.5000, HTSUS. Upon review, we have found these classifications to be incorrect, because the product at issue is more specifically provided for elsewhere.
The applicable subheading for the “SEALANT COMPOUND ELECTRICAL SCOTCHKOTE 15 OZ” will be 3214.10.0020, HTSUS, which provides for: Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics: Mastics: Other. The general 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., 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 https://hts.usitc.gov/current.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division