Ms. Deborah F. Janusa
J.W. Allen & Co., Inc.
200 Crofton Road, Box 34, Building 7D, Suite 800
Kenner, LA 70062
RE: The tariff classification of impregnated colored fiberglass fabric from China. Correction to ruling number N286235.
Dear Ms. Janusa:
This replaces ruling number N286235, dated June 8, 2017, for which additional information was subsequently provided. A complete corrected ruling follows.
In your letter dated May 10, 2017, you requested a tariff classification ruling on behalf of your client, Lewco Specialty Products, Inc.
The merchandise under consideration is referred to as 1650 T, 1700 SA2, 1750 SA2, 1800 T, and 3000 SA2. Samples were submitted with your ruling request; pieces of each item were retained by this office, while the remainder will be returned to you.
Item numbers 1650 T, 1700 SA2, 1750 SA2, 1800 T, and 3000 SA2 are colored fiberglass fabrics which are designed for removable insulation blankets. From the information you provided, all five articles are satin (crowfoot) woven of continuous filament fiberglass yarns which measure 9 microns in diameter. Item numbers 1650 T and 1800 T are impregnated with PTFE Teflon resins, which provide 20-30% of the weight of the finished product; item numbers 1700 SA2, 1750 SA2, and 3000 SA are impregnated with silicone, which also provides 20-30% of the weight of the finished product. The remaining 70-80% of the weight of all products is imparted by the fiberglass fabric. All item numbers measure 60 inches (approximately 152.4 centimeters) in width, and weigh more than 215 grams per square meter.
Item numbers 1650 T, 1700 SA2, 1750 SA2, 1800 T, and 3000 SA2 are composite goods comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. General Rule of Interpretation (GRI) 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass fiber component provides the essential character of these items.
In your ruling request you suggest classification of these items in 7019.59.9096, HTSUS, as other woven glass fiber fabrics which have been colored. However, based on the weight and filament diameter of the yarns you provided, they are more specifically provided for elsewhere.
The applicable subheading for item numbers 1650 T, 1700 SA2, 1750 SA2, 1800 T, and 3000 SA2 will be 7019.59.9021, HTSUS, which provides for “Glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics): Other woven fabrics: Other: Colored: Other: Weighing more than 215 grams per square meter, with a filament diameter of 7 to 13 microns.” The general rate of duty will be 7 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 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 Nicole Sullivan at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division