CLA-2-39:OT:RR:NC:N1:137
Jeffrey Stapleton
M.E. Dey & Co., Inc.
700 W Virginia St., Suite 300
Milwaukee, WI 53204
RE: The tariff classification of foil vapor barrier and pressure sensitive tape from Taiwan
Dear Mr. Stapleton:
In your letter dated March 11, 2019 you requested a tariff classification ruling on behalf of your client, Bay Insulation Supply of L.A.
Item 1 is identified as Zero Perm Foil Vapor Barrier. It consists of a layer of aluminum foil sandwiched between two layers of polyester film that are applied to the foil with an adhesive. The product is used in a variety of applications to prevent materials from absorbing water vapor moisture, salt spray, oils, greases or other substances to prevent damage such as corrosion or oxidation. The product is primarily marketed for use as a facing cover over pipe insulation.
Item 2 is identified as Zero Perm Pressure Sensitive tape. It consists of aluminum foil sandwiched between two layers of polyester film that are applied with an adhesive. It has an additional layer of adhesive applied to one side of the tape and a layer of disposable release paper. The product will be imported in rolls of 50 millimeter (mm) and 75 mm widths.
You suggest possible classification in 7607.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum foil…backed…other. However, in the instant product, the foil is coated on both sides with plastic and therefore cannot be described as “backed.”
The applicable subheading for the Zero Perm Foil Vapor Barrier will be 3921.90.4090, HTSUS, which provides for Other plates, sheets, film, foil and strip, of plastics: Other: Flexible: Other. The general rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the Zero Perm Pressure Sensitive Tape will be 3919.10.2055, HTSUS, which provides for Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: In rolls of a width not exceeding 20 cm: Other: Other: Other. The general rate of duty will be 5.8 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 the 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, contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division