Nissan North America
One Nissan Way
Franklin, TN 37067
RE: The tariff classification of asphalt insulator sheets from Japan.
Dear Mr. Krason:
In your letter dated September 18, 2020, you requested a tariff classification ruling. Pictures and other descriptive literature were submitted with your request.
The products under consideration have been identified as an Asphalt Based Magnetic Sheet (Part Number 67356JD00A) and an Asphalt Melt Sheet (Part Number 673566KR5A). The first article, which you refer to as an "Asphalt based magnetic damper" is a damping sheet that is used in automobile body panels to arrest the sound and vibration. The damping sheet is 2 millimeters thick and is composed of an asphalt, barium iron oxide, and hot melt glue along with some fillers. The second article "Asphalt melt sheet" is 6 millimeters thick and composed of asphalt and hot melt glue with some other fillers. The melt sheet has the same function as the asphalt based magnetic sheet.
These are generally known as fusible insulators, because once fixed with the body panels they undergo heat treatment, and after the process they adhere/fuse to surface; hence, the term fusible insulators. You state that asphalt is a bituminous substance that plays a major role of vibration damping for which the article is intended to be used.
You suggested classifying both products in subheading 6807.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), as articles of asphalt. Based on the diagrams submitted with your request, the imported asphalt sheets are cut into specific shapes that make them suitable to be installed into vehicle body panels. As a result, they are identifiable as parts of vehicles and are more specifically provided for as parts of vehicle bodies, than articles of asphalt.
The applicable subheading for the Asphalt Based Magnetic Sheet (Part Number 67356JD00A) and the Asphalt Melt Sheet (Part Number 673566KR5A) will be 8708.29.5060, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5 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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Steven A. Mack
National Commodity Specialist Division