CLA-2-68:OT:RR:NC:N1:128
Ms. Danielle M. Henthorn
Armacell, LLC
55 Vilcom Center Drive, #200 Chapel Hill, NC 27514
RE: The tariff classification of flexible sound-insulating rolls from Italy.
Dear Ms. Henthorn:
In your letter dated June 13, 2023, you requested a tariff classification ruling.
The merchandise under consideration is two styles of Armacomfort Barriers, identified as ISABP02500600 and ISABP03700600. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The Armacomfort Barriers are flexible, self-adhesive rolls designed to be affixed to various surfaces, such as walls, ceilings, fences, partitions, pipes, and ducts, in order to provide sound insulation. You state that the rolls measure approximately 2 meters long by 1 meter wide; ISABP02500600 measures approximately 3.0 millimeters thick, while ISABP03700600 measures approximately 2.0 millimeters thick.
Laboratory analysis has determined that the majority by weight of ISABP02500600 and ISABP03700600 is comprised of aluminum hydroxide and baryte compounded in EVA polymer, and are considered sound-absorbing or sound-insulating.
The applicable subheading for the Armacomfort Barriers, item numbers ISABP02500600 and ISABP03700600, will be 6806.90.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812, or of Chapter 69: Other: Other: Other.” The general rate of duty will be Free.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division