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NY 858280


Dec 13 1990

CLA-2-32:S:N:N1:236 858280

CATEGORY: CLASSIFICATION

TARIFF NO.: 3214.10.0000 3815.90.5000

Mr. D. G. McKenny
Branch Manager
John V. Carr & Son, Inc.
43 West Service Road
Champlain, New York 12919

RE: The tariff classification of POLY-FAIR F-26, POLY-BOND B- 46F, CORE-BOND, POLY-BOND B-36, AND BPO CATALYST from Canada

Dear Mr. McKenny

In your letter dated November 20, 1990, on behalf of your client, ATC Chemicals, Inc. of Canada, you requested a tariff classification ruling on the following products:

1. POLY-FAIR F-26 is a two part polyester resin based putty used for the composite industry as a fairing compound. Fairing compounds are used primarily in the boat building and fiberglass fabrication industry to prepare surfaces for marine finishes such as polyester urethane, or epoxy paints by levelling out irregular- ities or repairing and patching of damaged fiberglass parts. This material is akin to painter's fillings. Poly-Fair will be import- ed without its hardener. The hardener will be purchased in the United States by the user.

2. POLY-BOND B-46F and POLY-BOND B-36 are two part polyester resin based putties used in the composite industry to adhere (glue) fiberglass to fiberglass and fiberglass to wood. Poly-Bond is applied with a squeegee or putty knife to a thickness of approximately 1/8" to

3. CORE-BOND is a two part polyester resin based putty used in the composite industry to adhere (glue) all core (foam) materials to fiberglass. This gluing of the foam to fiberglass skin and fiberglass composite forms a sandwich type construction. Core-Bond is applied with a trowel to a thickness of approximately 1/32".

4. BPO CATALYST is used to initiate the polymerization of the polyester based putties. It consists of benzoyl peroxide, dibutyl phthalate, and water. It will be imported packaged in ratios of 330 grams of catalyst to 19 liters of the Poly-Bond or Core-Bond. BPO catalyst will also be imported by itself in jars of 330 gram units.

POLY-FAIR, POLY-BOND, AND CORE-BOND are mixtures of polyester resin and glass sphere fillers. The percentages of resin and spheres varying with each product.

The applicable subheading for the POLY-FAIR F-26, POLY-BOND B-46F, CORE-BOND, AND POLY-BOND B-36 (when imported with or without its hardener) will be 3214.10.0000, Harmonized Tariff schedules of the United States (HTS), which provides for glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings. The duty rate will be 3.7 percent ad valorem.

The applicable HTS subheading for the BPO CATALYST (when imported separately) will be 3815.90.5000, which provides for reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. The rate of duty will be 5 percent ad valorem.

Goods classifiable under subheading 3214.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 3815.90.5000 HTS, which have originated in the territory of Canada, will be entitled to a free 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

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