CLA-2-68:S:N:N7:236 891578
Mr. Glen A. Huisman
Border Brokerage Company
P.O. Box 3549
Blaine, WA 98231
RE: The tariff classification of Air Duct Silencers from Canada.
Dear Mr. Huisman:
In your letter dated October 13, 1993, you requested a tariff
classification ruling.
The prospective imports consists of five models of air duct silencers.
The silencers are constructed of galvanized sheet steel with mineral
wool or glass fibers as the dampening agent. Each silencer will be lined
with mineral wool or glass fibers creating sufficient density to obtain
specific acoustical performance.
The silencer mounts physically into the air ductwork. The metal duct
work is valued at 2/3 of the value while the mineral wool or glass fiber is
1/3 of the silencer value.
In our opinion, in spite of the metal ductwork value, it is the
insulation material which we feel conveys the essential character of this
composite article (GRI 3(b)).
When insulated with mineral wool, the silencer will be classifiable
under subheading 6806.90.0010, Harmonized Tariff Schedule of the United
States (HTS), which provides for sounding-insulating or sound-absorbing
mineral material, other. The duty rate will be 4.9 percent ad valorem.
When insulated with glass fibers, the silencer will be classifiable
under subheading 7019.39.1090, Harmonized Tariff Schedule of the United
States (HTS), which provides for other insulation products, other. The duty
rate will be 6.2 percent ad valorem.
Goods classifiable under subheading 6806.90.0010 HTS, which have
originated in the territory of Canada, will be entitled to a Free rate of
duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
Goods classifiable under subheading 7019.30.1090 HTS, which have
originated in the territory of Canada, will be entitled to a 3.1 percent ad
valorem rate of duty under the United States-Canada Free Trade Agreement
(FTA) upon compliance with all applicable regulations.
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