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The tariff classification of insulation baffle and backer board from Mexico.
Issued October 18, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 815677 (October 18, 1995)
Tariff classification
HTS codes: 3916.90.5000, 3921.11.0000
Product description
The insulation baffle is made of expanded polystyrene. It is extruded in a shape which is flat on one side with U-shaped channels on the other side. It is used as an insulation material, especially in roofs and ceilings. The backer board is a sheet of expanded polystyrene measuring approximately 44 inches in width and 5/32 inch in thickness. It is imported in various lengths, on rolls. Backer board is sandwiched between existing and new siding to provide both insulation and a flat surface on which to apply the new siding.
CBP rationale
The applicable subheading for the extruded insulation baffle will be 3916.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of other plastics, other. The applicable subheading for the backer board will be 3921.11.0000, HTS, which provides for other plates, sheets, film, foil and strip of plastics, cellular, of polymers of styrene.
Full text
NY 815677 October 18, 1995 CLA-2-39:R:N6:221 815677 CATEGORY: Classification TARIFF NO.: 3916.90.5000; 3921.11.0000 Mr. Malcolm Moore, Jr. Moore Products, Inc. PO. Box 589 Norcross, GA 30091 RE: The tariff classification of insulation baffle and backer board from Mexico. Dear Mr. Moore: In your letter dated September 29, 1995, you requested a tariff classification ruling. The insulation baffle is made of expanded polystyrene. It is extruded in a shape which is flat on one side with U-shaped channels on the other side. It is used as an insulation material, especially in roofs and ceilings. The backer board is a sheet of expanded polystyrene measuring approximately 44 inches in width and 5/32 inch in thickness. It is imported in various lengths, on rolls. Backer board is sandwiched between existing and new siding to provide both insulation and a flat surface on which to apply the new siding. The applicable subheading for the extruded insulation baffle will be 3916.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of other plastics, other. The general rate of duty will be 5.8 percent ad valorem. The applicable subheading for the backer board will be 3921.11.0000, HTS, which provides for other plates, sheets, film, foil and strip of plastics, cellular, of polymers of styrene. The general rate of duty will be 5.3 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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