The tariff classification of a woven insulating fiberglass article from Canada

N018781 November 16, 2007 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7019.90.1000 Mr. Douglas P. Beebe Affiliated USA Inc. 193 West Service Road PO Box 2421 Champlain, NY 12919 RE: The tariff classification of a woven insulating fiberglass article from Canada Dear Mr. Beebe: In your letter dated October 15, 2007, on behalf of your client Stedfast Inc., you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The submitted sample, identified as “Stedshield VN”, is a woven fiberglass blanket/tarp that has the capability to dissipate heat. It is composed of woven aluminized fiberglass, a polyester knit fabric (modracylic 3D spacer fabric) and a PVC coating. You stated in your letter that 3 coats of PVC are applied on the non-aluminized side of the woven fiberglass. This coating gives the article its camouflage (visual and infrared) fire retardant and non-slip properties. You further stated that “Stedshield VN” is cut and sewn into tarps, designed to fit the exterior surface of armored vehicles. When the tarp is placed over the crew area of the vehicle, with the 3D spacer fabric against the vehicle and the coated side facing out, the tarp will function as a portable shade that will decrease the inner temperature of the crew area by up to 35 degrees Fahrenheit. The applicable subheading for the woven fiberglass tarp will be 7019.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass fibers and articles thereof: other: woven. The rate of duty will be 4.8 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division