CLA-2-39:OT:RR:NC:N4:421
Ms. Janet Pendris
Hampton Direct, Inc.
291 Hurricane Lane, P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of window and door insulation kits from China.
Dear Ms. Pendris:
In your letter dated August 18, 2009, you requested a tariff classification ruling.
Three sample Twin Draft Guard insulation kits were provided with your letter. Each kit includes clear polypropylene shrink film intended to be applied to the interior of a window or door to provide insulation against drafts. The film is rectangular and has not been further worked or advanced in any way. Each kit includes double sided adhesive tape to mount the film onto the door or window molding. The consumer cuts the film to dimensions that are 2 inches greater than the window or door dimensions. The tape is mounted to the molding and the film is pressed in place. The consumer then uses a hair dryer to shrink the film to fit and to remove wrinkles. The film and tape are removed at the end of the heating season.
Article 60280 is marketed as the “Indoor Window Insulation Kit.” It consists of three sheets of polypropylene film, each measuring 42 inches in width by 62 inches in length, packaged in a paperboard retail box with a roll of tape measuring ½ inch in width by 54 feet in length. The sheets are intended for use on standard size windows. This product is available in a bilingual French/English version that will be marketed as Article 60282. Article 60290 is marketed as the “Indoor Patio Door Insulation Kit.” It consists of a sheet of polypropylene film, measuring 110 inches in width by 84 inches in length, packaged in a paperboard retail box with a roll of tape measuring ½ inch in width by 42 feet in length. It is intended for use on a patio door or picture window. This product is available in a bilingual French/English version that will be marketed as Article 60292. Article 60300 is marketed as the “Indoor Extra Large Window Insulation Kit.” It consists of a sheet of polypropylene film measuring 210 inches in width by 62 inches in length, packaged in a paperboard retail box with a roll of tape measuring ½ inch in width by 45 feet in length. This product is available in a bilingual French/English version that will be marketed as Article 60302.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The insulation kits comprise sets for tariff classification purposes, with the essential character imparted by the polypropylene film.
The applicable subheading for the insulation kits, Articles 60280, 60282, 60290, 60292, 60300 and 60302, will be 3920.20.0050, Harmonized Tariff Schedule of the United States (HTSUS), 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 polymers of propylene…other. The rate of duty will be 4.2 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division