CLA-2-39:RR:NC:SP:221 D87472

Mr. Richard Brown
Yamato Customs Brokers U.S.A., Inc.
1180 McLester Street, Suite #1
Elizabeth, NJ 07201

RE: The tariff classification of glass fiber-reinforced plastic honeycomb core from Japan.

Dear Mr. Brown:

In your letter dated January 27, 1999, on behalf of Nissho Iwai America Corp., you requested a tariff classification ruling.

In a telephone conversation with this office, you indicated that the glass fiber-reinforced honeycomb core will be imported in sheets measuring 48 inches by 96 inches. It will be used in the manufacture of aircraft.

The applicable subheading for the glass fiber-reinforced honeycomb core will be 3921.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other. The rate of duty will be 4.8 percent ad valorem.

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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division