The tariff classification of an interior expansion joint cover

N234289 November 6, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Jennifer L. Gara Construction Specialties, Inc. 3 Werner Way Lebanon, NJ 08833 RE: The tariff classification of an interior expansion joint cover Dear Ms. Gara: In your letter dated October 11, 2012, you requested a tariff classification ruling. The product is described as an expansion joint cover suitable for wall and ceiling finishes, item FWF-200. The joint cover is used to cover the small (one to two inch) gap incorporated into a building to allow thermal expansion and contraction. It consists of a length of flexible plastic material attached on either side to an extruded aluminum frame. The aluminum frame acts as a retainer to hold the plastic expansion component in place. The aluminum frame is predrilled with holes so that it can be fastened into place on the wall or ceiling. The frame is then covered by drywall compound. The rigid edges of the plastic strip lock into the aluminum retainers, preventing hairline gaps between the two materials and thus ensuring a hygienic seal. The flexible center portion of the plastic strip bridges the expansion gap. The elastomeric nature of the plastic material allows the cover to flex in response to the expansion and contraction of the building. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the expansion joint cover in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. Essential character 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. In this case, the plastic component allows for the expansion and contraction of the joint, preventing cracks and providing the cosmetically attractive cover for the gap. In addition, the plastic component predominates significantly by cost. The plastic component is considered to be the component that imparts the essential character. The rate of duty provided below is the rate for such goods when they are manufactured in countries with which the United States has Normal Trade Relations. The applicable subheading for the expansion joint cover will be 3925.90.0000 HTSUS, which provides for builders’ ware of plastics, not elsewhere specified or included, other. The general rate of duty will be 5.3 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, Thomas J. Russo Director National Commodity Specialist Division