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NY 880741

December 8, 1992

CLA-2-39:S:N:N6:221 880741


TARIFF NO.: 3921.90.4050

Ms. Sharon Lerum
Norman G. Jensen, Inc.
P.O. Box 146
Sweetgrass, MT 59484

RE: The tariff classification of building insulation from Canada.

Dear Ms. Lerum:

In your letter dated November 18, 1992, on behalf of Krona Industries, Canada, you requested a tariff classification ruling.

The sample insulation material submitted with your request is made from two sheets of multicellular (bubble-pack) plastic film bonded together. Laminated onto both surfaces of the bonded multicellular film is an additional layer of plastic sheeting which has been coated on its outermost surface with a layer of vapor deposited aluminum particles. The insulation material will be imported in sheets, measuring four feet in width, on rolls.

The applicable subheading for the insulation material will be 3921.90.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other, flexible, other. The rate of duty will be 4.2 percent ad valorem.

Goods classifiable under subheading 3921.90.4050, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 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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