CLA-2-39:OT:RR:NC:N4:421

Ms. Janet Lynne Wilson-Campbell
J.L. Wilson, LLC
24 North Pintail Drive
Ocean Pines, MD 21811

RE: The tariff classification of fiberglass reinforced plastic rods from China

Dear Ms. Wilson-Campbell:

In your letter dated July 8, 2010, you requested a tariff classification ruling.

The sample provided with your letter is a rigid plastic rod. The imported rods will measure ΒΌ inch in diameter and 24 inches and 36 inches in length. They will be used in the manufacture of frames for folding canopy beach tents. You indicated in follow-up correspondence that the rods are constructed of petroleum resin reinforced with glass fibers. The applicable subheading for the rods will be 3916.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of other plastics: other. The rate of duty will be 5.8 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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division