The tariff classification of fiberglass insulation blankets from Canada

NY G81818 September 20, 2000 CLA-2-70:RR:NC:2:226 G81818 CATEGORY: Classification TARIFF NO.: 7019.39.1090 Mr. Marc A. Giannini Great Lakes Customs Brokerage, Inc. 4500 Witmer Industrial Estates Niagara Falls, NY 14305-1386 RE: The tariff classification of fiberglass insulation blankets from Canada Dear Mr. Giannini: In your letter dated August 25, 2000, on behalf of your client, Silex Inc., you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article, which is identified as an “insulation blanket”, is composed of three layers: a textile outer layer, a steel mesh inner liner and a 100 percent non-woven fiberglass insulating middle layer. According to the brochure that was submitted with your letter, the “insulation blanket” will be used in all types of exhaust systems and will facilitate in noise control, heating or cooling. The essential character of this item is represented by the fiberglass insulating middle layer. The applicable subheading for the fiberglass insulation blankets will be 7019.39.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products: other: insulation products: other. The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Part 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 Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division