CLA-2-39:RR:NC:SP:221 K89820

Mr. Martin W. Dooley
Multimodal International, Ltd.
2100 East Devon Avenue, Suite C
Elk Grove Village, IL 60007

RE: The tariff classification of “NTN-2-16-2 Insulation Paper” from Japan.

Dear Mr. Dooley:

In your letter dated September 27, 2004, on behalf of Toyota Tsusho America, Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The insulation paper is actually plastic sheet. According to the literature you provided, it consists of a layer of Lumirror (polyethylene terephthalate) laminated on both sides with layers of Nomex (polymetaphenylene diamine, a polyamide). The Nomex predominates by weight over the Lumirror. This product will be imported in rolls 23.5 millimeters in width. It is used for electrical insulation.

The applicable subheading for the NTN-2-16-2 Insulation Paper, or polyamide sheet, will be 3920.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polyamides. The rate of duty will be 4.2 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