CLA-2-39:OT:RR:NC:N4:421
Ms. Christine M. Marks
Mohawk Global Logistics
12 Avis Drive, Suite 1
Latham, NY 12110
RE: The tariff classification of glass reinforced plastic sheet from Germany
Dear Ms. Marks:
In your letter dated October 8, 2010, on behalf of Crane & Company, you requested a tariff classification ruling.
The sample submitted with your request is a sheet of glass fiber reinforced plastics. The sheet is made from mats of thermoplastic resin and nonwoven glass fibers laminated to a scrim of woven glass fibers and treated with heat and pressure. The processing results in a product that has lost the character of the glass fibers and has taken on the hard, rigid character of plastics. The product is imported in rectangular sheets measuring 56 inches by 64 inches, though the dimensions, particularly the length, may vary in the future. The sheets will be further processed after importation to form wall or ceiling component sections with heat resistant and fire retardant properties. The sample is being returned as you requested.
Classification depends on whether the sheet in its imported dimensions is flexible, i.e., whether it can be flexed so that two ends touch to form an oval and then return to its original shape without creasing, cracking or distortion. Although the small sample piece submitted with your request cannot be bent to form an oval, it displays enough flexibility to indicate that it is likely to meet this requirement when imported in greater lengths.
The applicable subheading for glass fiber reinforced plastic sheet, when flexible in its imported dimensions, will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics…flexible…other. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the glass fiber reinforced plastic sheet, when not flexible in its imported dimensions, will be 3921.90.5050, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics…other…other. The rate of duty will be 4.8 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