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C89163 C8 Ruling Active

The classification of an epoxide resin jointing compound from Germany.

Issued September 3, 1998 by U.S. Customs and Border Protection.

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C8 C89163 (September 3, 1998)

Tariff classification

HTS codes: 3907.30.0000

Headings: 3907

Product description

The classification of an epoxide resin jointing compound from Germany.

CBP rationale

The applicable subheading for the base compound (when imported with or without its hardener) will be 3907.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for epoxide resins in primary forms.

Full text

NY C89163 September 3, 1998 CLA-2-39:RR:NC:N2:237 C89163 CATEGORY: Classification TARIFF NO: 3907.30.0000 Stephanye Bingle Panalpina, Inc, 10 Griffin Way Chelsea, MA 02150 RE: The classification of an epoxide resin jointing compound from Germany. Dear Ms. Bingle: In your letter dated June 11, 1998 you requested a tariff classification ruling on behalf of Freudenberg Building Systems, Inc. of Lawrence, Massachusetts. The product designated Nora "1 Base Compound" is a colored paste (available in 41 different colors) composed primarily of polyalcohols (epoxide resins). Part of a two-component cold weld compound, the base compound is designed to be combined with Nora "2 Hardener" (hardener/curing agent for epoxide resins) for use as a jointing compound for Nora rubber flooring. The jointing compound is made prior to use, by mixing one can of hardener (180 grams) with one can of base compound (820 grams), and applied using a standard size caulking gun into the joints. The base compound is exclusively sold and used with the hardener. The applicable subheading for the base compound (when imported with or without its hardener) 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 is 6.1 percent ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA) which is administered by the U.S. Environmental Protection Agency. You may contact the Agency at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404, or EPA Region II at (908) 321-6669. 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 F. Cantone at 212-466-5488. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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