The tariff classification of an aluminum foil backed acoustic membrane from Canada

N233245 October 11, 2012 CLA-2-76:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7607.20.5000 Mr. Daniel J. Belrose UPS Supply Chain Solutions P.O. Box 800 1 UPS Way Champlain, NY 12919 RE: The tariff classification of an aluminum foil backed acoustic membrane from Canada Dear Mr. Belrose: In your letter dated September 10, 2012 you requested a tariff classification ruling on behalf of your client, Soprema Canada, Inc. A sample and descriptive material included with the request will be retained by this office. The product you plan to import is described as an acoustic membrane known by the trade name Acoustizol. It is composed of polyester fibers attached by glue to a continuous high density polyethylene sheet which provides the backing to a continuous aluminum foil sheet. The product is designed to be installed in walls and ceilings and performs dual purposes; the polyester provides soundproofing and the aluminum foil provides thermal resistance. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order.  GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes.  In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS.  GRI 3(a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.  GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The subject product will be comprised primarily of polyester of heading 5603, HTSUS, and aluminum foil of heading 7607, HTSUS. We find that neither the polyester nor the foil imparts the essential character of the subject item.  GRI 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration.  In this particular case, the heading for the foil appears last in numerical order. The applicable subheading for the soundproofing thermal resistance material will be 7607.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: Backed: 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 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Thomas J. Russo Director National Commodity Specialist Division