The tariff classification of wall wrap reflective insulation

N248172 December 19, 2013 CLA-2-76:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7607.20.5000 Mr. Anthony Cuschieri International Packaging Films, Inc. 54 Tappan Road Norwood, New Jersey 07648 RE: The tariff classification of wall wrap reflective insulation Dear Mr. Cuschieri: In your letter dated November 8, 2013 you requested a tariff classification ruling. You have submitted technical specifications and a sample documented as WMD-03. The product you plan to import is described as “wall wrap reflective insulation”. This insulation consists of low density and woven polyethylene laminated with aluminum foil by flame retardant adhesive. The aluminum foil layer measures 0.007 mm and comprises 45% of the value. The polyethylene encompasses 40 % while the adhesive covers 15% of the value. It is imported in roll form and will be used to insulate homes and commercial buildings. The applicable subheading for the backed foil 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division