&&Roof Maxx RMT-G-1 is a deliberate mixture of water and soy-based chemicals. It is a liquid that is sprayed on asphalt shingle roofs to extend their useful life. It will be imported in 275-gallon totes for professional application.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 2916.15.00.00. This tariff classification number is incorrect. This product does not meet the technical requirements of Legal Note 1 to Chapter 29 because of the presence of additives. It is best described as other preparations of the chemical or allied industries under heading 38.24.&&