CLA-2-76:OT:RR:NC:1:117
Mr. Mike Allocca
Allocca Enterprises Inc.
356 Cameron Road
York, SC 29745
RE: The tariff classification of cryogenic insulation.
Dear Mr. Allocca:
In your letter dated January 22, 2012 you requested a tariff classification ruling. A representative sample was submitted with your request and will be returned to you.
The product in question is cryogenic insulation in roll form. It is comprised of a 0.06604 mm glass paper (fiber glass) layer and a layer of either copper foil or aluminum foil. The copper foil contains 99.9% copper and will measure 0.0127 mm in thickness. The aluminum foil is available in thicknesses of 0.00599 mm, 0.00724 mm, 0.00889 mm and 0.01524 mm.
This composite good is produced by co-winding each of these materials without the use of an adhesive. Although the fiberglass and foil remain two separate layers, each is necessary in the prevention of heat transfer playing an equal role in the insulation process.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The subject cryogenic insulation will be comprised of either fiberglass of heading 7019, HTSUS, and copper foil of heading 7410, HTSUS, OR fiber glass of heading 7019, HTSUS, and aluminum foil of heading 7607, HTSUS. We find that neither the fiberglass nor either foil imparts the essential character of the subject item. GRI 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. In this particular case, the heading for either of the foils appears last in numerical order.
The applicable subheading for the cryogenic insulation with a copper foil layer will be 7410.11.0000, HTSUS, which provides for copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm, not backed, of refined copper. The general rate of duty will be 1 percent ad valorem.
The applicable subheading for the cryogenic insulation with an aluminum foil layer not exceeding 0.01 mm in thickness will be 7607.11.3000, HTSUS, which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm, not backed, rolled but not further worked, of a thickness not exceeding 0.15 mm, of a thickness not exceeding 0.01 mm. The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the cryogenic insulation with an aluminum foil layer exceeding 0.01mm in thickness will be 7607.11.6000, HTSUS, which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm, not backed, rolled but not further worked, of a thickness not exceeding 0.15 mm, of a thickness exceeding 0.01 mm. The general rate of duty will be 5.3 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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division