The tariff classification of pipe insulation.

N047877 January 20, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Tracy McCrorey Kuehne + Nagel, Inc. 3125-I Horseshoe Lane Charlotte, NC 28208 RE: The tariff classification of pipe insulation. Dear Ms. McCrorey: In your letter dated December 19, 2008, on behalf of Armacell LLC, you requested a tariff classification ruling. Two samples identified as Tubolit® pipe insulation were provided with your letter. The pipe insulation is composed of polyolefin/polyethylene foam plastic. The insulation is tubular and can be slipped over a pipe or slit horizontally and wrapped around the pipe and then secured with an adhesive. The insulation is scored along its length to facilitate slitting. It is available in various lengths and diameters. The pipe insulation reduces heat loss for hot water pipes and heat gain for cold water pipes. The applicable subheading for the pipe insulation will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. You did not state the country of origin in your letter. The rate of duty provided above is the rate applicable to the merchandise when it is made in a country with which the United States has Normal Trade Relations. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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