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NY N025801

May 8, 2008



TARIFF NO.: 3214.10.0020

Ms. Bridgette Malclom
Elmer’s Products Canada, Corp.
1190 Birchmount Rd.
Toronto, Ontario M1P 2B8

RE: Tariff classification of an epoxide resin based putty repair kit from Canada.

Dear Ms. Malcolm:

      In your letter dated April 3, 2008 you requested a tariff classification ruling. Your sample is being returned.

Elmer’s All-Purpose Putty Repair Kit consists of two 2-ounce epoxide resin based putty sticks, one putty knife, sandpaper, disposable gloves and instructions. The putty is designed to repair dents and cracks, fill gaps and fix anything made of fiberglass. The kit components are put up for retail sale in a printed re-sealable plastic bundle. The putty sticks impart the essential character of the kit.

In your letter you suggest classification under subheading 3506.10.5000, HTSUS, which provides for: Products suitable for use as glues or adhesives, not exceeding a net weight of 1 kilogram: Other. However, Explanatory Note (EN) 35.06 to the Harmonized Tariff System excludes products having the character of mastics, fillings, etc., of heading 3214. EN 3214(9) provides for: Mastics based on plastics with a high added proportion of fillers. Mastics may be used to seal joints in construction or home repair and to bond various surfaces together. These preparations are usually put up in pasty form and harden after application. These products are usually applied with a caulking gun, spatula or trowel.

The applicable subheading for Elmer’s All-Purpose Putty Repair Kit will be 3214.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Mastics: Other. The rate of duty will be 3.7% ad valorem.

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/.

Your inquiry does not provide enough information for us to give a classification ruling on the Bathroom, Renter’s, Drywall and Wallpaper Repair Kits. Your request for a classification ruling should include additional information about the composition and application of the putty, cement, adhesive and primers used. Submit a photograph, illustration, or a sample of each product. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Clerk.

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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.


Robert B. Swierupski

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