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NY 891578




November 29, 1993

CLA-2-68:S:N:N7:236 891578

CATEGORY: CLASSIFICATION

TARIFF NO.: 6806.90.0010; 7019.39.1090

Mr. Glen A. Huisman
Border Brokerage Company
P.O. Box 3549
Blaine, WA 98231

RE: The tariff classification of Air Duct Silencers from Canada.

Dear Mr. Huisman:

In your letter dated October 13, 1993, you requested a tariff classification ruling.

The prospective imports consists of five models of air duct silencers.

The silencers are constructed of galvanized sheet steel with mineral wool or glass fibers as the dampening agent. Each silencer will be lined with mineral wool or glass fibers creating sufficient density to obtain specific acoustical performance.

The silencer mounts physically into the air ductwork. The metal duct work is valued at 2/3 of the value while the mineral wool or glass fiber is 1/3 of the silencer value.

In our opinion, in spite of the metal ductwork value, it is the insulation material which we feel conveys the essential character of this composite article (GRI 3(b)).

When insulated with mineral wool, the silencer will be classifiable under subheading 6806.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for sounding- insulating or sound-absorbing mineral material, other. The duty rate will be 4.9 percent ad valorem.

When insulated with glass fibers, the silencer will be classifiable under subheading 7019.39.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for other insulation products, other. The duty rate will be 6.2 percent ad valorem.

Goods classifiable under subheading 6806.90.0010 HTS, which have originated in the territory of Canada, will be entitled to a Free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 7019.30.1090 HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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