CLA-2-39:RR:NC:SP:221 K80365
Ms. Diana Gombas
Louisiana-Pacific Canada Ltd.
323 Main Street North
Acton, Ontario, Canada L7J 2M4
RE: The tariff classification of vinyl siding from Canada.
Dear Ms. Gombas:
In your letter dated October 23, 2003, you requested a tariff classification ruling.
Samples and sales literature were provided with your letter. The siding is composed of polyvinyl chloride (PVC) plastic. One of the samples has a constant cross-section throughout the entire length of the siding and thus meets the definition of a profile shape. The other three samples have a lip along the edge of the siding. This lip has holes or slots for nails or screws for attaching the siding to a building wall. One of the samples with the slots also has a foamed plastic insulation included.
The applicable subheading for vinyl siding with fastener slots, whether with or without plastic insulation, will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the vinyl siding with a constant cross-section throughout its entire length that has not been further worked with slots for fasteners will be 3916.20.0010, HTS, which provides for monofilament of which any cross-sectional dimension exceeds 1 millimeter, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics, of polymers of vinyl chloride, siding for house or building exterior. The rate of duty will be 5.8 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division