CLA-2-70:RR:NC:2:226 J86225

Mr. John Wood
Rapid Cool Trading USA, Inc.
712 N. Main Street
Ste. 203
Blacksburg, VA 24060

RE: The tariff classification of fiberglass pipe insulation from Kuwait

Dear Mr. Wood:

In your letter dated June 13, 2003, you requested a tariff classification ruling. A representative sample was submitted with your ruling request.

The submitted sample is described as fiberglass pipe insulation made from glass fibers bonded with a thermosetting resin. You indicated in your letter that this product will be made available in sizes ranging from 20mm to 127mm in thickness and will be used for pipe diameters ranging from 3mm to 900mm. The applicable subheading for the fiberglass pipe insulation 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 nonwoven 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