The tariff classification of “Kent Seal #2” from an undisclosed country

N262684 April 9, 2015 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3214.10.0020 Mr. Robert Doyle Affiliated Customs Brokers Limited 411 des Recollets Montreal, Quebec H2Y 1W3 Canada RE: The tariff classification of “Kent Seal #2” from an undisclosed country Dear Mr. Doyle: In your ruling request received March, 13, 2015, on behalf of your client, Ipex Inc., you requested a tariff classification ruling on “Kent Seal #2.” You have described the product at issue as a premium grade butyl rubber joint sealant, supplied in pre-formed coils with an easy-release backing paper. This flexible rope-type gasketing material is intended to be used for sealing joints in precast concrete. It is made of a mixture of rubber, oil, and inert materials. The applicable subheading for “Kent Seal #2” will be 3214.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like: Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings: Mastics: Other. The general rate of duty will be 3.7 percent 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 Nuccio Fera at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division