The tariff classification of a plastic coated fabric duct noise and vibration insulator from Canada

N282087 January 24, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Mr. Brian Kavanaugh Deringer Logistics Consulting Group A.N. Deringer, Inc. 173 West Service Road Champlain, NY 12919 RE: The tariff classification of a plastic coated fabric duct noise and vibration insulator from Canada Dear Mr. Kavanaugh: In your letter dated December 16, 2016, on behalf of Duro Dyne Canada Inc., you requested a tariff classification ruling. The submitted sample is identified as an Excelon ME Flexible Duct Connector. This item will be imported in 50 and 100 foot rolls. It is composed of a 3” wide strip of a woven blend of nylon and polyester that is visibly coated on the top and on the bottom with vinyl plastic material. To the left and also to the right of the plastic coated material is a respective 3” wide strip of galvanized steel that is crimped to the center plastic coated material. Therefore situated on the imported roll is material that is composed of a 3” wide strip of galvanized steel on the left, a 3” strip of galvanized steel on the right and a 3” wide strip of plastic coated woven fabric in the center. When in use, the end user will cut off a desired length of this material to connect within the duct work of heating or air conditioning systems to reduce vibration and noise that is generated from the blowers or fans of those units. You have suggested the possibility that this item is correctly classified as either steel in chapter 73, textile in chapter 63 or parts of machines in chapter 84, specifically subheading 8487. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Given the fact that the material is imported on rolls to be cut by the end user to lengths needed after importation, it is not considered to be a part as imported. The steel strips perform the subordinate role of providing a solid surface for connecting hardware that facilitates the connecting of the material within the duct work of the systems in which it will be used. The plastic coated fabric performs the primary role of absorbing and therefore reducing the vibration and noise in that system. According to Chapter 59 Note 2(a)(3) of the Harmonized Tariff Schedule of the United States (HTSUS), woven fabrics that are entirely coated on both sides with plastic material that can be seen with the naked eye are correctly classified in chapter 39 as plastic material. Therefore, it is the opinion of this office that the plastic coated fabric provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the EXCELON ME Flexible Duct Connector will be 3926.90.9995, HTSUS, which provides for other articles of plastics…: other: other…other. The duty rate will be 5.3 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 https://hts.usitc.gov/current. 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 Gary Kalus at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division