N307104 N3 Ruling Active

The tariff classification of “ROOF REPAIR” from Canada

Issued November 26, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3214.10.0020

Headings: 3214

Product description

” Your submission indicates that the product at issue is an all-purpose, black mastic in liquid form.

Full text

N307104 November 26, 2019 CLA-1-32:OT:RR:NC:1:136 CATEGORY: Classification TARIFF NO.: 3214.10.0020 Ms. Linda Noel Soprema, Inc. 1688 JB Michaud Drummondville, J2C8E9 Canada RE: The tariff classification of “ROOF REPAIR” from Canada Dear Ms. Noel: In your ruling request dated October 29, 2019 you requested a tariff classification ruling on “ROOF REPAIR.” Your submission indicates that the product at issue is an all-purpose, black mastic in liquid form. You state that the subject product’s economic formulation offers good resistance to temperature variations and is composed of bitumen, fibers, and mineral fillers. The provided Safety Data Sheet indicates that “ROOF REPAIR” is intended to be used for the restoration of roofs. The applicable subheading for “ROOF REPAIR” 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: 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 (EPA).  Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at (202) 554-1404, by e-mailing 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 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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