CLA-2-39:OT:RR:NC:N:5:137
Tiffany Pischel
Huntsman Building Solutions (USA) LLC
3315 E. Division Street Arlington, TX 76011 United States
RE: The tariff classification of a two-component spray applied polyurethane foam system from Canada
Dear Ms. Pischel:
In your letter dated November 11, 2024, you requested a tariff classification ruling.
SEALECTION® 500 is a two-component, open cell, spray applied, semirigid polyurethane foam system consisting of RUBINATE® M/SUPRASEC® 5005 A-Side (Polymeric MDI) and SEALECTION® 500 B-Side (Polyether polyol blend). It will be imported, packaged and sold as a unit for mixing one to one by volume. The product is designed for use in insulation.
You suggest that the SEALECTION® 500 should be classified in 3926.90.9989, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic. We disagree.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not 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).
The EN to subheading 39.09 (3) Polyurethanes is applicable to your product and states that:
“This class covers all polymers produced by the reaction of polyfunctional isocyanates with polyhydroxy compounds, such as, castor oil, butane-1, 4-diol, polyether polyols, and polyester polyols. Polyurethanes exist in various forms, of which the most important are the foams, elastomers, and coatings. They are also used as adhesives, molding compounds and fibres. These products are often traded as one part of a multi-component system or set.”
Additionally, Section VII, note 1 (a) (b) (c) states that
“Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a production of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) Having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
(b) Entered together and
(c) Identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.”
Based on the aforementioned citations, we find the product to be more specifically provided for in heading 3909, HTSUS, therefore, classification in 3926.90.9989, HTSUS, is precluded.
The applicable subheading for the SEALECTION® 500, two-component spray applied polyurethane foam system consisting of RUBINATE® M/SUPRASEC® 5005 A-Side (Polymeric MDI) and SEALECTION® 500 B-Side (Polyether polyol blend) that will be imported, packaged and sold as unit for mixing one to one by weight or volume will be 3909.50.5000, HTSUS, which provides for amino-resins, phenolic resins and polyurethanes, in primary forms: polyurethanes: other. The general rate of duty will be 6.3 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division