CLA-2-48:RR:NC:2:234: E87931
Mr. Adolfo Gonzalez Olhovich
C/o Grupo industrial imp-arlo S.A. de C.V.
Filadelfia 182/103
Colonia Napoles, 03810
Mexico City, Mexico
RE: The tariff classification of asphalted paperboard from Mexico and France
Dear Mr. Olhovich:
In your letters dated September 22, 1999, addressed to the Commissioner of Customs at Washington, D.C., on behalf of your client Grupo industrial imp-arlo S.A. de C.V., you requested a tariff classification ruling. A sample was received, and will be retained for reference.
The sample is a piece of corrugated paperboard, impregnated with asphalt. It represents such merchandise to be imported in large sheets (2000mm x 900mm), to be used in construction, for roofing “all kinds of structures”.
The product is made in three types, which, according to information supplied, differ from one another only in the thickness of the material. Type PP is 2.8mm thick; type G is 3mm thick; type AA is 4.5mm thick.
A distinguishing characteristic of this material (all 3 types) is that it is corrugated, or “fluted”. (You refer to the flutes as “grooves”). The width of each flute is 90mm, and the depth is 35mm. The material is stated to meet the following ASTM standards: E-96, for water absorption; D-790-71, for heat deformation; E-84, class C of the MFPA, for flame propagation; C-177-76, k0.46-0.51, for thermo resistance; E-196 (ice, snow, hail).
The applicable subheading for the corrugated asphalted paperboard described will be 4811.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Tarred, bituminized or asphalted paper and paperboard. The rate of duty will be Free.
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 Carl Abramowitz, at 212-637-7060.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division