CLA-2-73:OT:RR:NC:N1:113
Ms. Marilyn Viruet
Corporate Customs Compliance Coordinator
Bekaert Corporation
1395 South Marietta Parkway
Building 500, Suite 100
Marietta, GA 30067
RE: The tariff classification of stainless steel and PBO fabric from Belgium
Dear Ms. Viruet:
In your letter dated November 30, 2010, you requested a tariff classification ruling on stainless steel and PBO fabric. Descriptive literature and specification sheets for the merchandise under consideration were submitted for our review.
The imported articles are Bekaert Novaquench products. The products in question are identified as Bekaert Novaquench KNR51/55, KNR51/65, KNR52/25, KNR52/55 and KNR52/65. You state in your letter dated November 1, 2010, that “The Novaquench products combine the properties of stainless steel and PBO = poly (p-phenylene 2.6-benzobisoxazole). The breakdown by weight is 70 percent stainless steel and 30 percent PBO. The warp knitted fabric is not dyed…The function of the PBO is to reduce heat conductivity and to give more bulk compression to the structure.” The stainless steel and PBO components are combined into a single yarn.
The product literature indicates that Bekaert heat resistant fabrics are used for bending complex glass forms, for welding stainless steel cooking pans, as replacement for asbestos and man-made mineral fibers, roller coverings for the glass and aluminum industry, or heat and vibration insulation of aircraft engine pipes. The fabrics are delivered on rolls of 25 meters wrapped on a cardboard core.
The applicable subheading for the stainless steel and PBO fabric (Bekaert Novaquench products KNR51/55, KNR51/65, KNR52/25, KNR52/55 and KNR52/65) will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
Duty rates 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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division