N066958 N0 Ruling Active

The tariff classification of Leakmaster LV-1 polyurethane water sealing caulking compound from Japan.

Issued July 10, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3214.10.0010

Headings: 3214

Product description

Leakmaster LV-1 is described as a mastic type hydrophilic sealant paste. The grey paste comes packaged in a 320ml. cardboard cylinder shaped cartridge with screw on plastic nozzle for use in a caulking gun. The paste consists of: 45-45% polyurethane pre-polymer, 20-25% calcium carbonate, 10-20% chlorinated paraffin, 2-4% titanium oxide, 3-6% petroleum solvent and 0.17-1.5% xylene. The product is designed for sealing concrete joints at construction sites, for crack and post-joint sealing and for sealing the joints around steel bars or bolts.

Full text

N066958 July 10, 2009 CLA-2-32:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3214.10.0010 Ms. Patricia M. Choo Manager, Customs Compliance Legal Division ITOCHU International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of Leakmaster LV-1 polyurethane water sealing caulking compound from Japan. Dear Ms. Choo: In your letter dated June 26, 2009, you requested a tariff classification ruling. You provided a Product Information Brochure, MSDS Sheets and CAS Numbers for our review. The sample you provided will be returned as per your request. Leakmaster LV-1 is described as a mastic type hydrophilic sealant paste. The grey paste comes packaged in a 320ml. cardboard cylinder shaped cartridge with screw on plastic nozzle for use in a caulking gun. The paste consists of: 45-45% polyurethane pre-polymer, 20-25% calcium carbonate, 10-20% chlorinated paraffin, 2-4% titanium oxide, 3-6% petroleum solvent and 0.17-1.5% xylene. The product is designed for sealing concrete joints at construction sites, for crack and post-joint sealing and for sealing the joints around steel bars or bolts. The applicable subheading for the product will be 3214.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastic. 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. If you have 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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