N315471 N3 Ruling Active

The tariff classification of a “Mastic Sealer” from Korea

Issued November 5, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3214.10.0010

Headings: 3214

Product description

” Your submission indicates that the subject product is a rubber-based mastic sealer (Item Code: SEALER #726). The sealer is applied by injecting it into the cross section of automobile weather stripping. This product is used in conjunction with automobile trunk rubber sealing products to achieve airtightness, water tightness, waterproofing, and provide reinforcement with the mating automobile panel by filling the inside gap of weather stripping. Component materials include EPDM rubber, Polyisobutylene, Carbon black, Base Oil, Filler (CaCO3), Inorganic filler (Stone powder), and other additives (Carbon, Calcium oxide).

Full text

N315471 November 5, 2020 CLA-1-32:OT:RR:NC:1:136 CATEGORY: Classification TARIFF NO.: 3214.10.0010 Boram Kim Yooil Rubber Co., LTD. 152 Jangansandan-ro Jangan-eup, Gijang-gun Busan, ASI|KR|KS012|PUSAN South Korea RE: The tariff classification of a “Mastic Sealer” from Korea Dear Mr. Kim: In your ruling request dated October 26, 2020 you requested a tariff classification ruling on a “Mastic Sealer.” Your submission indicates that the subject product is a rubber-based mastic sealer (Item Code: SEALER #726). The sealer is applied by injecting it into the cross section of automobile weather stripping. This product is used in conjunction with automobile trunk rubber sealing products to achieve airtightness, water tightness, waterproofing, and provide reinforcement with the mating automobile panel by filling the inside gap of weather stripping. Component materials include EPDM rubber, Polyisobutylene, Carbon black, Base Oil, Filler (CaCO3), Inorganic filler (Stone powder), and other additives (Carbon, Calcium oxide). The applicable subheading for the “Mastic Sealer” will be 3214.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics: Mastics: Caulking compounds. 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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