The tariff classification of paperboard underlays for flooring, from Germany.

NY I87405 October 22, 2002 CLA-2-48:RR:NC:SP:234 I87405 CATEGORY: Classification TARIFF NO.: 4811.90.8000; 4823.90.6600 Mr. Stanley Vick Kuehne & Nagel, Inc. 235 Southfield Parkway Forest Park, GA 30297 RE: The tariff classification of paperboard underlays for flooring, from Germany. Dear Mr. Vick: In your letter dated October 14, 2002, you requested a tariff classification ruling on behalf of Parador USA, Inc. (Melville, NY). Samples and literature representing two kinds of flooring underlayment products were submitted for our examination. The first item, “Uno-Protect,” is described as a “heavy-duty underlay for high transmission noise insulation.” It is a 119-cm-wide roll of paperboard having two layers. The literature states that one layer is “corrugated cardboard for footstep noise insulation,” while the other layer is “kraft paper with impregnation against mold attack.” The applicable subheading for the “Uno-Protect” underlay will be 4811.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard, coated or impregnated…other (than certain enumerated kinds)…in strips or rolls of a width exceeding 15 cm…weighing over 30 g/m2. The rate of duty will be 0.4%. The second item, “Duo-Protect,” is described as a “2-in-1 underlay that provides moisture protection and transmission noise insulation.” It is a 119-cm-wide roll of a multi-layered product whose respective plies are described in the literature as follows: Kraft paper with backside PE coating. (Acts as a vapor barrier and provides moisture protection.) Kraft paper edge strips with backside PE coating. (Acts as a vapor barrier and provides moisture protection in the butt-joint area (30 cm/1ft. overlap).) [An examination of the sample indicates that, unlike the other layers, these “edge strips” run only along one edge of the product and do not extend across the full width of the sheet.]  Soda kraft paper with polyethylene interlayer. (Vapor barrier/moisture protection.) Kraft paper with impregnation against mold attack. Corrugated cardboard for footstep noise insulation. The applicable subheading for the “Duo-Protect” underlay will be 4823.90.6600, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 1.1%. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division