CLA-2-39:S:N:N3G:221 866012
Mr. Bowen Hyma
Foil-Ray Incorporated
2150 W. 6th Avenue, Unit E
P.O. Box 387
Broomfield, CO 80038
RE: The tariff classification of laminated polyethylene/aluminum
foil sheets from the Netherlands.
Dear Mr. Hyma:
In your letter dated August 5, 1991, you requested a tariff
classification ruling.
Descriptive literature was provided covering five products.
Sample swatches of these products had been provided previously.
Foil-Ray Reflective Insulation (Alkraflex) consists of a
double layer of polyethylene bubble pack sheet with aluminum foil
bonded to both sides. The polyethylene comprises 86 percent of
the weight and 73 percent of the value. It is used as insulation
and as a vapor and air infiltration barrier for ceilings, roofs,
side walls, crawl spaces, concrete walls, pipe and duct wraps,
and window coverings.
Foil-Ray Plus (Alkraflex) also consists of a double layer of
polyethylene bubble pack sheet with aluminum foil bonded to both
sides but with an additional thin coating of ultraviolet
protected polyethylene on both outer layers to protect the
aluminum surfaces. The polyethylene comprises 87 percent of the
weight and 74 percent of the value. It is used as insulation
and as a vapor and air infiltration barrier for heavy duty
applications and in areas where the foil surfaces need to be
protected.
Foil-Ray BTU Saver (Handisol) consists of a single layer of
polyethylene bubble pack sheet with aluminum foil bonded to both
sides. The polyethylene comprises 82 percent of the weight and
59 percent of the value. It is used as an economy version of
Foil-Ray Reflective Insulation.
Foil-Ray BTU Saver Plus (Handisol) consists of a single
layer of polyethylene bubble pack sheet with aluminum foil bonded
to both sides with an additional thin coating of polyethylene on
both outer layers to protect the aluminum surfaces. The
polyethylene comprises 83 percent of the weight and 61 percent of
the value. It is used as an economy version of Foil-Ray Plus.
Venti-flex consists of a single sheet of aluminum foil
laminated to a single layer of polyethylene bubble pack sheet.
The polyethylene comprises 86 percent of the weight and 72
percent of the value. It is used as a vapor, air infiltration
and reflective barrier in roofs and side walls.
The applicable subheading for the Foil-Ray Reflective
Insulation, Foil-Ray Plus, Foil-Ray BTU Saver, Foil-Ray BTU Saver
Plus and Venti-flex will be 3921.90.4050, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
plates, sheets, film, foil and strip, of plastics, other,
flexible. The rate of duty will be 4.2 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