Tariff classification of a rubber based caulking compound in cord form from China.

N114745 July 14, 2010 CLA-2-32:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3214.10.0010 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: Tariff classification of a rubber based caulking compound in cord form from China. Dear Ms. Pendris: In your letter dated July 7, 2010 you requested a tariff classification ruling. You provided a percent by weight ingredients breakdown and a sample. Your sample is being returned. Putty Caulk for Windows and Doors consists of a white colored caulking compound in cord form, measuring 1/8 inch thick x 30 feet long, rolled up and retail packaged in a printed paperboard box. The product is composed of 14-20% rubber; 18-25% softener, 55-65% aggregate, and other additives. Putty Caulk for Windows and Doors is self adhesive and designed for use on wood, plastic, metal, masonry, glass and concrete to seal gaps and block drafts, noise and bugs. 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). Mastics are special kinds of adhesives. Mastics serve many purposes, for example, for sealing glass, metal or porcelain objects. EN 32.14 (I) (11) provides for: Mastics based on rubber. These may be composed, for example, of a thioplast with the addition of fillers (graphite, silicates, carbonates, etc.) and in certain cases of an organic solvent. They are used, sometimes after the addition of a hardener, to give flexible protective coatings (resistant to chemical agents and to solvents), and also for caulking. These mastics may also be composed of aqueous dispersions of rubber, containing added coloring matter, plasticizers, fillers, binders or anti-oxidants, used for hermetically sealing metal cans. Putty Caulk for Windows and Doors is self adhesive and designed for use on wood, plastic, metal, masonry, glass and concrete to seal gaps and block drafts, noise and bugs. The applicable subheading for Putty Caulk for Windows and Doors rubber based caulking compound in cord form will be subheading 3214.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics: Mastics: Caulking compounds. 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 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., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] 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 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