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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

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