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NY 859083

January 22, 1991

CLA-2-39:S:N:N3G:221 859083


TARIFF NO.: 3921.19.0000

Mr. Jeffrey W. Holt
F.W. Myers & Co., Inc.
Edison Plaza, 660 Plaza Drive, Suite 2020 Detroit, Michigan 48226

RE: The tariff classification of roof insulation from Canada.

Dear Mr. Holt:

In your letter dated December 14, 1990, on behalf of Fiberglas Canada, Inc., you requested a tariff classification ruling.

The "Perma-Therm, Phenolic Roof Insulation" will be imported in the form of rectangular sheets 3 feet by 4 feet. It is composed of cellular phenolic plastics material faced on both sides with an asphalt adhered kraft paper.

The applicable subheading for the roof insulation will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, other. The rate of duty will be 6.6 percent ad valorem.

Goods classifiable under subheading 3921.19.0000, HTS, which have originated in the territory of Canada, will be entitled to a 4.6 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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