N295727 N2 Ruling Active

The tariff classification of “Silcor Primer EPF Part A & Part B” from Belgium

Issued April 26, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3214.10.0020

Headings: 3214

Product description

not considered a paint or varnish for tariff classification purposes.

Full text

N295727 April 26, 2018 CLA-2-32:OT:RR:NC:2:136 CATEGORY: Classification TARIFF NO.: 3214.10.0020 Ms. Jacqueline LeHanh GCP Applied Technologies, Inc. 62 Whittermore Ave. Cambridge, MA 02140 RE: The tariff classification of “Silcor Primer EPF Part A & Part B” from Belgium Dear Ms. LeHanh: In your letter dated April 3, 2018, you requested a tariff classification ruling on “Silcor Primer EPF Part A & Part B.” You state that “Silcor Primer EPF Part A & Part B” is a two-component, fast curing, epoxy primer for new and existing concrete substrates. This product is specifically designed for the preparation of concrete surfaces prior to the application of “Silcor Liquid Waterproofing Membranes.” You have suggested classification in 3208.90.0000, Harmonized Tariff Schedule of the United States (HTSUS); however, we have determined that the product at issue is not considered a paint or varnish for tariff classification purposes. The applicable subheading for “Silcor Primer EPF Part A & Part B” will be 3214.10.0020, HTSUS, which provides for: Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics: Mastics: Other. The general 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., 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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