H89362 H8 Ruling Active

The tariff classification of “AYR-foil” from Canada.

Issued March 22, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.90.4090, 7616.99.5090

Headings: 7616, 3921

Product description

The AYR film is bubble foil insulation used in construction. Style A1V consists of one layer of polyethylene bubble film laminated on one side with aluminum foil and on the other side with white vinyl film. Style A2V consists of two layers of polyethylene bubble film also laminated on one side with aluminum foil and on the other side with white vinyl film. Style A1A consists of one layer of polyethylene bubble film laminated on both sides with aluminum foil. Style A2A consists of two layers of polyethylene bubble film laminated on both sides with aluminum foil. According to the breakdown submitted with your request, in Styles A1A and A2A the cost and weight of the aluminum components significantly exceed the cost and weight of the polyethylene components.

CBP rationale

The applicable subheading for the AYR film Styles A1V and A2V will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: other: flexible: other. The applicable subheading for the AYR film Styles A1A and A2A will be 7616.99.5090, HTS, which provides for other articles of aluminum, other.

Full text

NY H89362 March 22, 2002 CLA-2-39:RR:NC:SP:221 H89362 CATEGORY: Classification TARIFF NO.: 3921.90.4090; 7616.99.5090 Mr. Ralph Saunders Deringer Logistics Consulting Group 1 Lincoln Boulevard, Suite 225 Rouses Point, NY 12979 RE: The tariff classification of “AYR-foil” from Canada. Dear Mr. Saunders: In your letter dated March 5, 2002, on behalf of Polytech Radiant, Inc., you requested a tariff classification ruling. Samples and descriptive literature of four styles of the AYR film were provided with your letter. The AYR film is bubble foil insulation used in construction. Style A1V consists of one layer of polyethylene bubble film laminated on one side with aluminum foil and on the other side with white vinyl film. Style A2V consists of two layers of polyethylene bubble film also laminated on one side with aluminum foil and on the other side with white vinyl film. Style A1A consists of one layer of polyethylene bubble film laminated on both sides with aluminum foil. Style A2A consists of two layers of polyethylene bubble film laminated on both sides with aluminum foil. According to the breakdown submitted with your request, in Styles A1A and A2A the cost and weight of the aluminum components significantly exceed the cost and weight of the polyethylene components. The applicable subheading for the AYR film Styles A1V and A2V will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: other: flexible: other. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the AYR film Styles A1A and A2A will be 7616.99.5090, HTS, which provides for other articles of aluminum, other. The rate of duty will be 2.5 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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