The tariff classification of rainscreen cladding from Canada
Issued May 16, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.90.4090
Headings: 3921
Product description
The product consists of embossed high density polyethylene sheeting with a backing layer of woven glass fiber fabric. The spaces formed by the highly embossed or dimpled surface of the polyethylene sheeting form air gaps behind absorptive claddings such as stone veneer and stucco. The rainscreen provides ventilation and drainage layers to protect against moisture build-up and keep wall systems dry. You suggest classification in heading 3921.90.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plastic sheets other than flexible sheets. However, the sample you provided is flexible in that it can be flexed so that the two ends touch and the sheet returns to its original shape without creasing, cracking or distortion.
CBP rationale
The applicable subheading for the Delta®-Dry & Lath Ventilated Rainscreen for Absorptive Cladding will be 3921.90.4090, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics: other: flexible…other.
Full text
N252601 May 16, 2014 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3921.90.4090 Mr. Shaukat Khan FedEx Trade Networks 7075 Ordan Drive Mississauga, Ontario, Canada L5T 1K6 RE: The tariff classification of rainscreen cladding from Canada Dear Mr. Khan: In your letter dated April 15, 2014, on behalf of Corsella-Dorken Products, Inc., you requested a tariff classification ruling. The sample provided with your letter is identified as Delta®-Dry & Lath Ventilated Rainscreen for Absorptive Cladding. The product consists of embossed high density polyethylene sheeting with a backing layer of woven glass fiber fabric. The spaces formed by the highly embossed or dimpled surface of the polyethylene sheeting form air gaps behind absorptive claddings such as stone veneer and stucco. The rainscreen provides ventilation and drainage layers to protect against moisture build-up and keep wall systems dry. You suggest classification in heading 3921.90.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plastic sheets other than flexible sheets. However, the sample you provided is flexible in that it can be flexed so that the two ends touch and the sheet returns to its original shape without creasing, cracking or distortion. The applicable subheading for the Delta®-Dry & Lath Ventilated Rainscreen for Absorptive Cladding will be 3921.90.4090, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics: other: flexible…other. The general rate of duty will be 4.2 percent ad valorem. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of phenolic resin-based film reinforced with glass fiber (prepreg) from the United Kingdom
The tariff classification of polyethylene high-performance reflective insulation from Canada
The tariff classification of peel heat seals from the United Kingdom
The tariff classification of silicone coated woven fiberglass from China
The tariff classification of composite sheets of aluminum foil and plastic from Japan
The tariff classification of foil vapor barrier and pressure sensitive tape from Taiwan
The tariff classification of a non-stick cooking mat from China
The tariff classification of a woven glass fiber sheet impregnated with plastic from Israel
The tariff classification of glass fiber fabric and thermoplastic fabric from China.
The tariff classification of carbon fiber and plastic materials.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →