The tariff classification of a polyisobutylene based caulking and sealing compound from Mexico.
Issued September 8, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3214.10.0010
Headings: 3214
Product description
You provided a Technical Data sheet and no samples. Bostik B3304 is a beige colored soft paste described as an automotive grade polyisobutylene based caulking and sealing compound. The product is available in 10 ounce tubes and 5 gallon pails for dispensing in manual or bulk dispensing equipment. The product is designed for use by the auto industry for caulking and sealing painted or unpainted steel parts and for sealing weather strips for trunks and doors. 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 Heading 32.14 is applicable to your product and states that the products of this heading are preparations of widely differing composition which are essentially characterized by the uses which they are put. These preparations are usually put up in more or less pasty form and in general they harden or cure after application. These preparations are mainly used to stop, seal or caulk cracks and, in certain cases, to bond or firmly join components together.
Full text
N118521 September 8, 2010 CLA-2-32:OT:RR:E:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3214.10.0010 Ms. Vanessa Rambo Bostik, Inc. 11320 Watertown Plank Road Wauwatosa, WI 53226 RE: The tariff classification of a polyisobutylene based caulking and sealing compound from Mexico. Dear Ms. Rambo: In your letter dated August 10, 2010, you requested a tariff classification ruling. You provided a Technical Data sheet and no samples. Bostik B3304 is a beige colored soft paste described as an automotive grade polyisobutylene based caulking and sealing compound. The product is available in 10 ounce tubes and 5 gallon pails for dispensing in manual or bulk dispensing equipment. The product is designed for use by the auto industry for caulking and sealing painted or unpainted steel parts and for sealing weather strips for trunks and doors. 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 Heading 32.14 is applicable to your product and states that the products of this heading are preparations of widely differing composition which are essentially characterized by the uses which they are put. These preparations are usually put up in more or less pasty form and in general they harden or cure after application. These preparations are mainly used to stop, seal or caulk cracks and, in certain cases, to bond or firmly join components together. The applicable subheading for polyisobutylene based caulking and sealing compound will be 3214.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: 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. 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 Canton (646) 733-3038. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Wall Filler Putty from Japan
The tariff classification of a “Mastic Sealer” from Korea
The tariff classification of “Elastomeric Sealer Aluminum” from Canada
The tariff classification and marking requirements of items from various countries included in a countertop installation kit.
Tariff classification of a rubber based caulking compound in cord form from China.
The tariff classification of Leakmaster LV-1 polyurethane water sealing caulking compound from Japan.
Classification for a polyurethane mastic caulking compound, polyurethane nonrefractory surfacing preparation and polyurethane mastic adhesive from various countries.
The Tariff classification of Polysil silicone based sealant from Turkey.
The Tariff classification of Polyfix polyurethane based foam from Turkey.
The Tariff classification of Makroflex polyurethane sealing foam from Estonia.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →