CLA-2-:OT:RR:NC:2:226

Mr. Ryan Worral
Worbo, Inc. 781 O’Brien Drive
Peterborough, Ontario
Canada
K9J 6X7

RE: The tariff classification of an insulation sleeve from Canada

Dear Mr. Worral:

In your letter dated July 3, 2013, you requested a tariff classification ruling regarding an insulation sleeve (Part Number 389-9441).

A sample was submitted with your ruling request. The sample was sent to our U.S. Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.

You described the product as “an insulation sleeve designed to provide a thermal barrier and heat shield.” You indicated that it is designed to wrap around a 1.25 inch OD connection elbow.

The information submitted with your ruling request indicates that the product consists of EPDM rubber foam material, as well as a mat of interwoven glass fibers and aramid (synthetic textile) fibers.

According to the analysis by our laboratory, the sleeve includes a foam material and a woven mat consisting of glass fibers and aramid fibers. The mat is coated with a thin layer of aluminized polymer film. Our laboratory’s analysis of the foam material indicates that this component consists of a polymer such as EPDM rubber.

Based on our laboratory’s analysis, it appears that the mat portion of the article weighs more than the foam portion. The weight of the glass fibers predominates in the mat portion.

The essential character of this insulating sleeve is imparted by the glass fibers.

The applicable subheading for the insulation sleeve (Part Number 389-9441) will be 7019.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass fibers…and articles thereof…other: woven. The rate of duty will be 4.8 percent ad valorem.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Jacob Bunin at (646) 733-3027.


Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division