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8660121991-08-23New YorkClassification

The tariff classification of laminated polyethylene/aluminumfoil sheets from the Netherlands.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of laminated polyethylene/aluminumfoil sheets from the Netherlands.

Ruling Text

NY 866012 August 23, 1991 CLA-2-39:S:N:N3G:221 866012 CATEGORY: Classification TARIFF NO.: 3921.90.4050 Mr. Bowen Hyma Foil-Ray Incorporated 2150 W. 6th Avenue, Unit E P.O. Box 387 Broomfield, CO 80038 RE: The tariff classification of laminated polyethylene/aluminum foil sheets from the Netherlands. Dear Mr. Hyma: In your letter dated August 5, 1991, you requested a tariff classification ruling. Descriptive literature was provided covering five products. Sample swatches of these products had been provided previously. Foil-Ray Reflective Insulation (Alkraflex) consists of a double layer of polyethylene bubble pack sheet with aluminum foil bonded to both sides. The polyethylene comprises 86 percent of the weight and 73 percent of the value. It is used as insulation and as a vapor and air infiltration barrier for ceilings, roofs, side walls, crawl spaces, concrete walls, pipe and duct wraps, and window coverings. Foil-Ray Plus (Alkraflex) also consists of a double layer of polyethylene bubble pack sheet with aluminum foil bonded to both sides but with an additional thin coating of ultraviolet protected polyethylene on both outer layers to protect the aluminum surfaces. The polyethylene comprises 87 percent of the weight and 74 percent of the value. It is used as insulation and as a vapor and air infiltration barrier for heavy duty applications and in areas where the foil surfaces need to be protected. Foil-Ray BTU Saver (Handisol) consists of a single layer of polyethylene bubble pack sheet with aluminum foil bonded to both sides. The polyethylene comprises 82 percent of the weight and 59 percent of the value. It is used as an economy version of Foil-Ray Reflective Insulation. Foil-Ray BTU Saver Plus (Handisol) consists of a single layer of polyethylene bubble pack sheet with aluminum foil bonded to both sides with an additional thin coating of polyethylene on both outer layers to protect the aluminum surfaces. The polyethylene comprises 83 percent of the weight and 61 percent of the value. It is used as an economy version of Foil-Ray Plus. Venti-flex consists of a single sheet of aluminum foil laminated to a single layer of polyethylene bubble pack sheet. The polyethylene comprises 86 percent of the weight and 72 percent of the value. It is used as a vapor, air infiltration and reflective barrier in roofs and side walls. The applicable subheading for the Foil-Ray Reflective Insulation, Foil-Ray Plus, Foil-Ray BTU Saver, Foil-Ray BTU Saver Plus and Venti-flex will be 3921.90.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other, flexible. The rate of duty will be 4.2 percent ad valorem. 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