NY 865547: The tariff classification of Poly-Bond B-56F, Poly-Bond B-76, Poly-Bond SP-86, and Poly-Fill from Canada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                NY 865547
                               Aug 20 1991



CLA-2-32:S:N:N1:236 865547  

CATEGORY:  Classification

TARIFF NO.: 3214.10.0000  3907.91.5000    

Mr. D.G. McKenny
Branch Manager
John V. Carr & Son Inc.
P.O. Box 248
Champlain, New York 12919

RE:  The tariff classification of Poly-Bond B-56F, Poly-Bond B-
76, Poly-Bond  SP-86, and Poly-Fill from Canada

Dear Mr. McKenny:

     In your letter dated March 19, 1991, on behalf of your
client, ATC Chemicals Inc. of Canada, you requested a tariff
classification ruling on the following products:

      1.  Poly-Bond B-56F is a two part polyester resin based
putty used in the composite industry to adhere fiberglass to
fiberglass or fiberglass to wood. It is mixed with a BPO Catalyst
at the ratio of 19 litres to 330 grams. Poly-Bond B-56F is easily
applied with a trowel and achieves a thin bondline of
approximately 1/32 inch.
      
     2.  Poly-Bond B-76 is a two part polyester resin based putty
used in the composite industry to adhere foam core to fiberglass. 
It can be sprayed or applied with a brush.

      3. Poly-Bond SP-86 is a two part polyester resin based
putty used in the composite industry to adhere foam to
fiberglass.  It is mixed with a BPO catalyst at the ratio of 19
litres to 330 grams.

      4. Poly-Fill is a two part polyester based sanding primer
designed to resurface fiberglass parts and fiberglass molds.  It
consists of 40% binders, .1% promoters, 28% solvents and 31.9%
fillers (calcium carbonate, barium sulfate, and talc).  Poly-fill
is a concentrate that requires some dilution with ethyl acetate
to bring it to a desired spray viscosity.  It must also be
catalyzed at 2% with MEK peroxide at the rate of 24 cc per quart. 


     The sanding primer is the final finish prior to painting. 
It is applied after a fairing compound has been used to level out
irregularities or repair or patch damaged fiberglass areas.
                   
     The applicable subheading for the Poly-Bond B-56F, Poly-Bond
B-76, and Poly-Bond SP-86 will be 3214.10.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for glaziers'
putty, grafting putty, resin cements, caulking compounds and
other mastics; painters fillings .  The rate of duty will be 3.7
percent ad valorem.

     Goods classifiable under subheading 3214.10.0000 HTS, which
have originated in the territory of Canada, will be entitled to a
1.4 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.

     The applicable HTS subheading for the Poly-Fill will be
3907.91.5000, which provides for other polyesters, in primary
forms, unsaturated, other.  The rate of duty will be 0.9 cent per
kg. plus 9 percent ad valorem.

     Goods classifiable under subheading 3907.91.5000 HTS, which
have originated in the territory of Canada, will be entitled to a
0.3 cent per kg. plus 3.6 percent ad valorem rate of duty under
the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
   
     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport