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NY 847500

CLA-2-76:S:N:N1:115 847500


TARIFF NO.: 7616.90.0080

Mr. Kent Sunakoda
James J. Boyle & Co.
2525 Corporate Place #100
Monterey Park, CA 91754

RE: The tariff classification of "Alporas" Aluminum Panels from Japan.

Dear Mr. Sunakoda:

In your letter dated November 16, 1989, on behalf of Shinsho American Corp., Torrance, CA, you requested a tariff classification ruling.

The subject article is a soundproofing material made from foamed aluminum. It will be imported in 6 foot by 8 foot size panels and may be cut to size as necessary. This material will be bonded with either concrete or galvanized steel to form soundproofing walls alongside highways. The imported foam aluminum is a highly permeable and porous material that provides sound absorption. The walls which are referred to as "ALPORAS" significantly reduce highway noise levels for the surrounding area residents and pedestrians.

The applicable subheading for the foamed aluminum soundproofing material will be 7616.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum. The rate of duty will be 5.7 percent ad valorem.

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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