The tariff classification of rainscreen cladding from Canada

N252601 May 16, 2014 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3921.90.4090 Mr. Shaukat Khan FedEx Trade Networks 7075 Ordan Drive Mississauga, Ontario, Canada L5T 1K6 RE: The tariff classification of rainscreen cladding from Canada Dear Mr. Khan: In your letter dated April 15, 2014, on behalf of Corsella-Dorken Products, Inc., you requested a tariff classification ruling. The sample provided with your letter is identified as Delta®-Dry & Lath Ventilated Rainscreen for Absorptive Cladding. The product consists of embossed high density polyethylene sheeting with a backing layer of woven glass fiber fabric. The spaces formed by the highly embossed or dimpled surface of the polyethylene sheeting form air gaps behind absorptive claddings such as stone veneer and stucco. The rainscreen provides ventilation and drainage layers to protect against moisture build-up and keep wall systems dry. You suggest classification in heading 3921.90.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plastic sheets other than flexible sheets. However, the sample you provided is flexible in that it can be flexed so that the two ends touch and the sheet returns to its original shape without creasing, cracking or distortion. The applicable subheading for the Delta®-Dry & Lath Ventilated Rainscreen for Absorptive Cladding will be 3921.90.4090, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics: other: flexible…other. The general rate of duty will be 4.2 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 joan.m.mazzola@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division