CLA-2-39:OT:RR:NC:SP:421
Mr. Ciprian Marinescu
Schenker of Canada Ltd.
2100 Reverchon Avenue
Dorval, PQ, Canada H9P 2S7
RE: The tariff classification of self-adhesive installation membrane from the Netherlands
Dear Mr. Marinescu:
In your letter dated February 16, 2010, on behalf of Supra Floors Inc., Canada, you requested a tariff classification ruling.
A sample was provided with your letter. The Elastilon self-adhesive installation membrane consists of cellular polyethylene sheeting that has been backed on one side with a textile scrim coated with adhesive. The adhesive is protected by a peel-away layer of plastic. This product is used in the installation of solid and engineered hardwood flooring, providing a soft underlay and an adhesive surface to facilitate installation. The product is imported in rolls, in widths of one meter and in various lengths.
You suggest classification in subheading 3920.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene. You reference NY I87416 and identify the product in that ruling as identical to the Elastilon. The sheeting that was classified in subheading 3920.10.0000, HTSUS, in NY I87416 was a moisture barrier of polyethylene film which, unlike the Elastilon underlay, was not cellular, was not backed with a textile scrim, and was not self-adhesive. Any one of these characteristics excludes the Elastilon underlay from classification in the provisions of heading 3920.
The applicable subheading for the Elastilon self-adhesive installation membrane will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other…other. The rate of duty will be 5.8 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 http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division