CLA-2-70:RR:NC:1:126 M84828

Ms. Mary Helen Young
ETB Corporation
20 Southwoods Parkway
Suite 500
Atlanta, GA 30354

RE: The tariff classification of a glass fiber article from France

Dear Ms. Young:

In your letter dated June 27, 2006, on behalf of your client, Dickson Coatings USA, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested.

The submitted sample, designated in your letter as “Aluminized Survival Poncho/Firefly”, is a poncho composed of 100% woven glass fiber fabric laminated with a polyester aluminum film. You stated that individuals will wear the poncho as protection against fires. The applicable subheading for the glass fiber poncho will be 7019.90.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics)…: other: other: other. The rate of duty will be 4.3 percent 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 http://www.usitc.gov/tata/hts/.

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