N364728

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364728 September 23, 2026 CLA-2-84:OT:RR:NC::N1:104 CATEGORY: Classification TARIFF NO.: 3926.90.9989; 8479.89.9597 Maria Alsayed Master Builders Solutions Admixtures US 23700 Chagrin Blvd Beachwood 44122-5506 RE: The tariff classification of injection packers from Canada Dear Ms. Alsayed: In your letter dated August 31, 2026, you requested a tariff classification ruling. The products in question are four styles of MasterRoc® injection packers, models MRoc EQ 512 PK, MRoc EQ 558 PK, MRoc EQ 538 PK, and MRoc EQ 510 PK. These items are mechanical or drive-in (or hammer-in) surface ports used in concrete repair and waterproofing to inject chemical grouts (e.g., polyurethane or epoxy) into cracks and structures. They create water-tight seals between injection equipment and drilled holes in concrete or masonry. The MRoc EQ 512 PK and MRoc EQ 558 PK are mechanical injection packers. These items have zinc-coated steel or steel/aluminum bodies, grease type fittings, anti-return valves, a tightening mechanism, and mechanically expandable rubber sleeves. The MRoc EQ 512 PK has a 1/2 in. diameter and a length of 5 3/4 in, while the MRoc EQ 558 features a larger 5/8 in. diameter and a shorter length of 4 in. Tightening the packer causes radial expansion of the rubber sleeve, creating a snug fit in drilled holes to withstand high injection pressures. The MRoc EQ 510 PK are also mechanical injection packers but have a zinc-coated aluminum bodies and are specially designed for curtain wall grouting in concrete block structures. These mechanical packers bridge the surface of concrete blocks to minimize resin loss into cells. The MRoc EQ 538 PK are hammer-in surface port injection packers. They are comprised of a plastic (nylon) body and a grease type fitting. The packers are hammered directly into a pre-drilled hole and rely on a physical friction-fit or surface adhesives rather than mechanical compression/expansion. They are designed for use in low-pressure polyurethane and other chemical grout injection applications to prevent water leakage. The applicable subheading for the mechanical injection packers, models MRoc EQ 512 PK, MRoc EQ 558 PK, and MRoc EQ 510 PK, will be 8479.89.9597, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: other machines and mechanical appliances: other: other: other. The general rate of duty will be 2.5 percent ad valorem. As the hammer-in surface port injection packers, model MRoc EQ 538 PK, would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9989, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other. The general rate of duty is 5.3 percent ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division