The tariff classification of the Prodeso Heat Membrane from Italy

N278360 August 26, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3921.90.1100 Robert Persily JAS Forwarding (USA), Inc. 350 Starke Road, Unit 200 Carlstadt, NJ 07072 RE: The tariff classification of the Prodeso Heat Membrane from Italy Dear Mr. Persily: In your letter dated July 15, 2016, on behalf of Progress Profiles America, you requested a tariff classification ruling. A sample was provided. The merchandise at issue, identified as the Prodeso Heat Membrane, is a sheet of polypropylene plastic backed by a layer of polypropylene nonwoven textile material. The polypropylene plastic sheet features vacuum-formed rounded square-shaped reliefs evenly spaced across the surface of the membrane. The product is designed to be used as an underlayment membrane to facilitate the installation of electrical floor heating systems. Once the membrane is installed above an existing subfloor, electrical heating cables can be embedded between the channels formed by the vacuum formed reliefs in the areas of the floor where heat will be required. Tiles can then be installed on top of the heat membrane. Based on the information provided, the total thickness of the product is approximately 5.5 mm, it is imported in rolls 1 meter wide, and it weighs less than 1.492 kg/m2. The Prodeso Heat Membrane is composed of both plastic and nonwoven textile material. While the nonwoven textile material on the underside of the sheet facilitates the bonding of the membrane to the adhesive placed on a subfloor, it is the plastic component of the sheet that both holds the electrical heating cables and provides support to the tiles that are placed above it. Additionally, the textile component only comprises approximately 5% of the total weight of the Prodeso Heat Membrane. As a result, it is the plastic component of the product that imparts its essential character. The applicable subheading for the Prodeso Heat Membrane will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics: Other: Combined with textile materials and weighing not more than 1.492 kg/m2: Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: Over 70 percent by weight of plastics. The general rate of duty will be 4.2% 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 https://hts.usitc.gov/current. 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division