CLA-2-39:S:N:N6:221 807514
Mr. Steve Beber
J. Fanok Services, Inc.
5200 West Side Avenue
North Bergen, NJ 07047
RE: The tariff classification of radiator insulator panel from
the United Kingdom.
Dear Mr. Beber:
In your letter dated February 28, 1995, on behalf of
Novitherm USA, Inc, you requested a tariff classification ruling.
The radiator insulation panel is composed of metallized
polyvinyl chloride plastic. The panel is used as a reflector for
radiators and baseboard heaters. Through the application of an
adhesive, the panel is secured to the wall behind the radiator or
heater. The panel thermodynamically sweeps warm air from behind
the radiator back into the room, evenly heating the room and
conserving energy.
You have suggested classification in subheading 3921.90.50,
HTS, which provides for certain plastic sheet. The panel,
however, with its various rows of ridges, is advanced beyond the
definition of sheet provided in legal note 10 of chapter 39 of
the Harmonized Tariff Schedule.
The applicable subheading for the radiator insulator panel
will be 3925.90.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for builders' ware of plastics, not
elsewhere specified or included: other. The rate of duty will be
5.3 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport