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NY 864711


JUL 15 1991

CLA-2-39:S:N:N1:238 864711

CATEGORY: CLASSIFICATION

TARIFF NO.: 3907.30.0000, 3907.91.5000

Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of Stop Rot resin epoxy kits and Gelcote scratched surface repair kits from Canada

Dear Mr. Baker:

In your letter dated June 27, 1991, on behalf of Gelcote International Ltd. you requested a tariff classification ruling.

Stop Rot repair kit # 104 contains 1 bottle of 1.5 oz. of epoxy resin, 1 bottle of 1.5 oz. epoxy hardener, 1 bag of 5 oz. talc powder
2 plastic mylar films, 2 1/2" x 5", 2 wooden stir sticks and 1 fiberglass self-adhesive mesh cloth. Stop Rot repair kit # 104-1 contains 1 can of 4 oz. eposy resin, 1 can of 4 oz. epoxy hardener, 2 wooden stir sticks, 1 sheet of sandpaper, 2 5/8" x 4 7/8", 1-1 inch paint brush and 1 pair of rubber gloves.

Both products are used in making repairs to wooden boats, cars and various household repairs.

The applicable subheading for the Stop Rot repair kits will be 3907.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Epoxide resins. The duty rate will be 6.1 percent ad valorem.
Goods classifiable under subheading 3907.30.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.4 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Gelcote N 101-91 white paste scratched surface repair kit contains 1-50 ml jar of a white polyester gelcote paste which is 94 percent by weight of a polyester resin and 6 percent by weight of a silicon dioxide filler, 1 plastic bottle 1/4 oz. of MEK-50 (methyl ethyl ketone peroxide), 2 wooden stir sticks and 2 mylar polyester films measuring 2 1/2" x 5". Gelcote 0-100-91 six color scratched surface repair kit contains 1- 100 ml jar of clear polyester gelcote paste which is 94 percent by weight of polyester resin and 6 percent by weight of a silicon dioxide filler, 2 wooden stir sticks, 6-1/4 oz. bottles of various colorants, 1 plastic bottle 1/4 oz. of MEK-50 and 2 mylar polyester films measuring 2 1/2" x 5".

The applicable subheading for the Gelcote scratched surface repair kits will be 3907.91.5000, HTS, which provides for other polyesters, unsaturated, other. The duty rate will be o.9 cent per kilo 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 3.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This merchandise may be subject to the regulations of the Environmental Protection Agency, Office of Pesticides and Toxic Substances. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404) or EPA Region II at (908) 321-6669.

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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