The tariff classification of cellular polyethylene underlayment from Taiwan

N127617 October 27, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Ms. April Collier Pacific Customs Brokers, Inc. P.O. Box 4505 Blaine, WA 98231-4505 RE: The tariff classification of cellular polyethylene underlayment from Taiwan Dear Ms. Collier: In your letter dated October 6, 2010, on behalf of Paragon Flooring Solutions, Inc., you requested a tariff classification ruling. The sample submitted with your request is cellular plastic sheeting marketed as Sound Blocker Plus. The sheeting is an underlayment for laminate, engineered hardwood and other floating floor systems. The underlayment is installed between the floor and sub-floor and acts as a waterproof moisture barrier and insulator. It is said to reduce noise levels and eliminate hollow sounds. It can reduce minor imperfections or variations in the sub-floor. The underlayment is made of closed cell cross linked polyethylene that is anti-bacterial and mildew resistant. It measures 2 mm in thickness, 1 meter in width and 18.58 meters in length, and is imported on rolls. The applicable subheading for the cellular polyethylene underlayment will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division