CLA-2-68:RR:NC:FC:236 818299

Ms. April J. Collier
Nippon Express U.S.A., Inc.
18303 8th Avenue South
Seattle, WA 98148

RE: The tariff classification of Carbon Fiber-Reinforced Plastic (CFRP) Honeycomb Core from Japan

Dear Ms. Collier:

In your letter dated January 15, 1996, on behalf of your client Nissho Iwai American Corporation, you requested a tariff classification ruling.

The prospective import, Carbon Fiber-Reinforced Plastic Honeycomb Core, consist of impregnated fabric reinforced sheets, corrugated to form specific cell size (48 inches by 96 inches) or shape and is bonded together and coated with a polyimide resin. It will be used in the engine cowling for B737 aircraft.

The applicable subheading for the Carbon Fiber-Reinforced Plastic Honeycomb Core will be 6815.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included:... Nonelectrical articles of graphite or other carbon. The rate of duty will be 2.9 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 V. Gualario at 212-466-5744.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division