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

Mr. Bill Wratschko
Customs Clearance Int’l, Inc.
880 Apollo Street, #334
El Segundo, CA 90245

RE: The tariff classification of a nonwoven fiberglass board from China

Dear Mr. Wratschko:

In your letter dated April 18, 2007, on behalf of your client, Pan Pacific Sourcing, LLC, you requested a tariff classification ruling. A representative sample was submitted with your ruling request.

The submitted sample, described in your letter as “rigid fiberglass board”, is composed of glass wool with a fabric coating on one side. You state that the fiberglass board will be imported in 4 feet by 8 feet sheets. The board will be used to make panels in modular office systems.

You state that the function of the fiberglass board will facilitate temperature control and sound absorption.

The applicable subheading for the nonwoven fiberglass board will be 7019.39.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products: other: insulation products: other. The rate of duty will be 4.9 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