CLA-2-70:OT:RR:NC:N1:126
Jennifer M. Harpel
One Owens Corning Parkway
Toledo, OH 43659
RE: The tariff classification of Glass Fiber Thin Sheets (Voiles)
Dear Ms. Harpel:
In your letter dated January 10, 2018, you requested a tariff classification ruling. Samples were submitted with your ruling request and were forwarded to the U.S. Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The merchandise under consideration is referred to as a “Chopped Strand Mat”, item number M723A. From the information provided, the thin sheets (voules) are used in boats, recreational vehicles, and truck panels for plastic reinforcement and acoustical insulation. The thin sheet is less than .19685 inches thick, and is imported in rolls 38 inches, 50 inches, and 60 inches in width.
Our Customs Laboratory has determined that the article is composed of glass strands consisting of filament fibers distributed in random order. The strands are coated with epoxy.
The applicable subheading for the “Chopped Strand Mat” will be 7019.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics): thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products: Thin sheets (voiles)”. The general duty rate of duty will be 4.3 percent ad valorum.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division