Tariff classification of two-component polysulphide sealant follows specific mastic heading over competing classifications.

A two-component polysulphide sealant supplied as resin and hardener was classified as a mastic under Heading 3214 of the Customs Tariff Act because the components were presented together as a set intended to be mixed before use and the resulting product answered the description of a caulking and sealing compound. Note 3 to Section VI supported classification of complementary constituents put up together for mixing, and the specific heading for mastics prevailed over competing headings 2830, 3506, 3911 and 4002, which were found inapplicable on the product's composition and functional character. The product was therefore classified under tariff item 32141000.

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Issues: Whether the polysulphide sealant manufactured and marketed as a two-component product was classifiable under Heading 3214 of the First Schedule to the Customs Tariff Act, 1975, and not under the competing headings 2830, 3506, 3911 or 4002.

Analysis: The product was found to be a sealant or mastic used for caulking and sealing, supplied as a set of two complementary constituents, namely resin and hardener, intended to be mixed together before use. Note 3 to Section VI covered goods put up in sets consisting of separate constituents intended to be mixed together to obtain a product of that Section, where the constituents are presented together and are complementary. Heading 3214 specifically covers glaziers' putty, resin cements, caulking compounds and other mastics, and the explanatory notes describe mastics based on rubber as preparations used for sealing, caulking and flexible protective coatings. The competing headings were rejected because Chapter 2830 was confined to inorganic polysulphides, Heading 3911 related to polysulphide polymers with monosulphide linkages, Heading 4002 was displaced by the more specific heading applicable to mastics, and Heading 3506 excluded preparations having the character of mastics or fillers. The classification was therefore determined by the specific description and the nature of the product after mixing.

Conclusion: The polysulphide sealant was held classifiable under Heading 3214, specifically tariff item 32141000, and not under the competing headings.

Ratio Decidendi: Where a two-component product is put up as a set and, on mixing, answers to the description of a mastic or sealant specifically covered by Heading 3214, that heading prevails over less specific competing headings.

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