CLA-2-39:OT:RR:NC:N:1:137
Linda Noel
Soprema Inc.
1688 Jean Berchmans Michaud Drummondville, Montreal J2C 8E9 Canada
RE: The tariff classification of polyethylene high-performance reflective insulation from Canada
Dear Ms. Noel:
In your letter dated May 25, 2023, you requested a tariff classification ruling.
The product under consideration is M1V High-Performance Reflective insulation. The sample provided is a 4 mm sheet consisting of three layers: an outer sheet of metallized polyethylene, center bubble sheet and an outer sheet of white polyethylene. The product is intended for use as an insulation or vapor barrier in a variety of construction applications.
The applicable subheading for the polyethylene high-performance reflective insulation will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: other: other: flexible: other. The general 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division