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NY 855265

CLA-2-68:S:N:N3G:226 855265


TARIFF NO.: 6807.90.0010

Miguel A. Santos
Traffic Systems Corp.
Customs Broker
Comercio 302, 2do. Piso
P.O. Box 641
Viejo San Juan, Puerto Rico 00902

RE: The tariff classification of insulation sheets from Venezuela.

Dear Miguel Santos:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : August 3, 1990

ON BEHALF OF : Conimex Inc.

MERCHANDISE : The merchandise at issue is fluted insulation sheets which are stated to be composed of steel and aluminum layers, intercalated with treated asphalt, and principally used for roofing purposes. As per your letter, these oblong-like sheets will measure, upon importation, either 4 feet by 8 feet or 4 feet by 12 feet. It is noted that the essential character of the merchandise is imparted by its asphalt portion.

HTS PROVISION : Articles of asphalt or of similar material ... other, articles of a kind used for roofing or siding.

HTS SUBHEADING : 6807.90.0010

RATE OF DUTY : 5.3 percent ad valorem
DUTY CONCESSION : Articles classifiable under subheading 6807.90.0010, HTS, which are products of Venezuela, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

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