The tariff classification of "Tempkraft" insulating material from Canada

NY 807081 February 23, 1995 CLA-2-48:S:N8:234 807081 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Mr. Doug Chamberlain Marketing Manager, Tempkraft Products Wayside Industries (1983) Limited P.O. Box 368, Saint John New Brunswick E2L 3Z3, Canada RE: The tariff classification of "Tempkraft" insulating material from Canada Dear Mr. Chamberlain: In your letter dated February 10, 1995, you requested a tariff classification ruling. The merchandise concerned is flat sheets of recycled linerboard fabricated into a honeycomb structure, about 3/8 inch thick, covered on both faces with metallized polyester. You characterize it as "an environmentally responsible, thermal insulating material, used mainly for the shipment of perishable food goods." It is a patented product, for which you have the rights to manufacture and distribute throughout all of Canada and the east coast of the United States. The applicable tariff provision for "Tempkraft" as described will be 4823.90.8500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Other (than certain enumerated) articles of paperboard. The general rate of duty will be 4.8 percent. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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. Sincerely, Jean F. Maguire Area Director New York Seaport