CLA-2-70:RR:NC:2:226 J81824

Ms. Tammy L. Swiatkowski
Great Lakes Customs Brokerage, Inc.
4500 Witmer Industrial Estates
Niagara Falls, NY 14305-1386

RE: The tariff classification of a non-woven fiberglass article from Canada

Dear Ms. Swiatkowski:

In your letter dated February 22, 2003, on behalf of your client, Flex-L International, Inc., you requested a tariff classification ruling. A sample was not submitted with your letter for review.

The product, which is identified as “Flexi-Sleeve”, is composed of non-woven fiberglass that is covered with a plastic poly-sleeve. You indicated in your letter that this article is an insulating sleeve used to cover pipes. The dimensions range from 8.75 inches to 15.75 inches wide, depending on the diameter of the pipe, by 10 feet long.

The applicable subheading for the non-woven fiberglass article will be 7019.39.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for glass fibers (including glass wool) and articles thereof...: thin sheets (voiles), webs, mats, mattresses, boards and similar non-woven articles: other: insulation products: pipe coverings. The rate of duty will be 4.9 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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division