CLA-2-39:OT:RR:NC:N4: 421
Mr. Robert Whitaker
Aurora Specialties LLC
145 Mt. Grove Road
Califon, NJ 07830
RE: The tariff classification of fiberglass reinforced plastic hollow profiles from China
Dear Mr. Whitaker:
In your letter dated November 11, 2010, you requested a tariff classification ruling.
A sample segment was provided with your letter. Although you refer to the product as tubing, it is not suitable for conducting liquids or gases and is not tubular in shape. The cross-section is rectangular with slightly rounded corners and measures approximately 7 ½ inches by 1 ¾ inches. The profile is imported in lengths of 20 feet and the cross-section is uniform throughout the entire length. The profile has not been further worked by beveling, mitering, drilling or any other operations. It is composed of fiberglass reinforced epoxy, vinyl ester or polyester thermosetting plastic and is manufactured using a pultrusion process. The profile will be used as a support in the construction of a pergola.
The applicable subheading for the fiberglass reinforced plastic profiles 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