N022475 N0 Ruling Active

Tariff classification of mastics based on rubber from various countries.

Issued February 27, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3214.10.0020

Headings: 3214

Product description

The products designated WBC1, WBC2 and WBC3 formulations are mastics composed of aqueous dispersions of rubber and various additives used for hermetically sealing metal cans.

CBP rationale

The applicable subheading for the WBC1, WBC2 and WBC3 mastics based on rubber will be 3214.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other mastics.

Full text

N022475 February 27, 2008 CLA-2-32:OT:RR:NC:SP:237 CATEGORY: Classification TARIFF NO.: 3214.10.0020 Mr. M. Andrew Gray Global Trade & Compliance Manager W. R. Grace & Co. - Conn. 7500 Grace Drive Columbia, MD 21044 RE: Tariff classification of mastics based on rubber from various countries. Dear Mr. Grace:      In your letter dated January 14, 2008 you requested a tariff classification ruling. The products designated WBC1, WBC2 and WBC3 formulations are mastics composed of aqueous dispersions of rubber and various additives used for hermetically sealing metal cans. The applicable subheading for the WBC1, WBC2 and WBC3 mastics based on rubber will be 3214.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other mastics. The rate of duty will be 3.7% 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 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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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