The tariff classification of a spackling compound drywall repair kit from Canada.

N132738 December 10, 2010 CLA-2-32:OT:RR:E:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3214.10.0090 Ms. Bridgette Malcolm Customs Coordinator Elmer’s Products Canada, Corp. 1190 Birchmount Rd. Toronto, Ontario Canada M1P 2B8 RE: The tariff classification of a spackling compound drywall repair kit from Canada. Dear Ms. Malcolm: In your letter dated November 12, 2010, you requested a tariff classification ruling for a spackling compound drywall repair kit. Your sample is being returned. Elmer’s Drywall Repair Kit consists of: Elmer’s Ultimate Spackling (one 3.25 fl. oz. tube of spackling); Elmer’s RediSpack Wall Patch (one 6 in. x 6 in. self-adhesive fiberglass mesh and metal patch); one disposable plastic spreader; one disposable sanding sponge; Elmer’s All-Purpose Pre-Moistened Cleaning Wipes (ten wipes folded 3 in. x 4-1/2 in.) and an instruction sheet. The items come retail packaged and sealed in a printed plastic bag (9 in. x 10 in.). The kit is designed to repair damaged drywall in just minutes and make the repair ready to paint in just one hour. The spackling compound imparts the essential character of the kit. The applicable subheading for the spackling compound drywall repair kit will be 3214.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Painters’ fillings. The rate of duty will be 3.7% ad valorem. 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