CBSA استدلال
&&In your request for an Advance Ruling you proposed tariff classification under 3214.90.00.90. This tariff classification number is correct.&&&&The product is an epoxy grout and adhesive made of two parts: Part A- ARDEX WA RESIN and Part B – ARDEX WA HARDNER. The two parts are to be mixed together at the time of use. The product meets the requirements of Note 3 to Section VI, since Parts A and B are clearly identifiable as being intended to be used together without first being repacked, they are presented together and they are complementary one to another. As such, it will be classified in the heading appropriate to the product resulting in the mixture of Part A and Part B.&&&&Parts A and B are composed of crystalline silica, quartz, epoxy resin and other chemicals in various proportions. General Interpretative Rule 3(b) is applicable to this composite good of different materials in deciding the proper heading. The essential character is deemed to be that of a chemical preparation, according to the role of the constituent materials in relation to the use of the goods.&&&&Based on the literature provide, the CBSA laboratory was of the opinion that Part A and Part B, separately and as a final mixture, meet the technical requirements of a mastic and of a non-refractory surface preparation of heading 32.14. Heading 32.14 accounts for “Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like.”&&&&Part A and Part B are more specifically described as non-refractory surfacing preparations, as stated in the Explanatory Notes to heading 32.14, which include “(3) Pasty preparations made by coating mineral fillers (ground marble, quartz, or a mixture of quartz and silicate, for instance) with a binder (plastics or resins), with added pigments and, where appropriate, water or solvent.” The product resulting in the mixture of Part A and B also clearly fits this description.&&&&Parts A and B are classified in subheading 3214.90 since they are generally applied to larger surface areas, such as those mentioned in the Explanatory Notes to heading 32.14, which state “non-refractory surfacing preparations are used on façades, indoor walls, floors and ceilings, swimming pool walls and floors, etc., to make them waterproof and improve their appearance.” They are also distinguishable by their higher content of fillers and of pigments than that of the binders and solvents or dispersing liquids&&&&Accordingly, the product is classified under 3214.90.00.90 as “other non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like”, as per GIR 1, 3(b) and 6.
