CLA-2-70:OT:RR:NC:N2:226
Mr. Christopher M. Dressler
Plasan North America Inc.
3236 Wilson Drive NW, Suite B
Walker, MI 49534
RE: The tariff classification of glass fiber fabric and thermoplastic fabric from China.
Dear Mr. Dressler:
In your letter dated January 6, 2016, you requested a tariff classification ruling.
The merchandise under consideration is glass fiber and thermoplastic fabrics, item numbers 5414000002, 5412000002, 5416000002, 5416060002, and 5414060002. Samples were submitted with your ruling request and will be returned to you.
From the information you provided, item number 5414000002 is woven of rovings in a plain weave, is 160 centimeters (cm) wide and weighs 400 grams per square meter (g/m2). It has a filament diameter of 16 microns and a silica content of 55 percent, is not colored, and is impregnated on one side with a thermoplastic polyester elastomer resin; you state that the glass fiber constitutes 62 percent of the weight of the fabric, while the resin consistutes 38 percent.
Item number 5412000002 is woven of rovings in a plain weave, is 160 cm wide, and weighs 400 g/m2. It has a filament diameter of 16 microns, a silica content of 55 percent, is not colored, and is impregnated on one side with thermoplastic polyester elastomer resin; the glass fiber provides 76 percent of the weight, while the resin provides 24 percent.
Item number 5416000002 is woven of rovings in a plain weave, is 160 cm wide, and weighs 400 g/m2. It has a filament diameter of 16 microns, a silica content of 55 percent, is not colored, and is impregnated on one side with thermoplastic polyester elastomer resin; the glass fiber makes up 52 perent of the fabric weight, while the resin makes up the remaining 48 percent.
Item # 5416060002 is a flexible sheet of woven glass fiber impregnated on both sides with a thermoplastic polyester elastomer resin. Per your submission, the product is composed of 65 percent polyester elastomer resin and 35 percent glass fiber, and is 130 cm in width.
Item # 5414060002 is a flexible sheet of woven glass fiber impregnated on both sides with a thermoplastic polyester elastomer resin. Per your submission, the product is composed of 61 percent polyester elastomer resin and 39 percent glass fiber, and is 130 cm in width.
From the information you provided, all five fabrics are imported in rolls and are pressed with other materials to manufacture composite parts for armored vehicles.
Item numbers 5414000002, 5412000002, 5416000002, 5416060002, and 5414060002 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 item numbers 5414000002, 5412000002, and 5416000002; the plastic material provides the essential character of item numbers 5416060002 and 5414060002.
In your ruling request you suggest classification of all five item numbers in 7019.90.1000, HTSUS, as other woven articles. However, item numbers 5414000002, 5412000002, 5416000002 are more specifically provided for elsewhere, and the plastic material provides the essential character of item numbers 5416060002 and 5414060002.
The applicable subheading for item numbers 5414000002, 5412000002, and 5416000002 will be 7019.40.4060, HTSUS, which provides for “Glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics): Woven fabrics of rovings: Other: Not colored: Other: Other.” The general rate of duty will be 7.3 percent ad valorem.
The applicable subheading for items 5416060002 and 5414060002 will be 3921.90.4090, HTSUS, which provides for “Other plates, sheets, film, foil and strip, of plastics: Other: Other: Flexible: Other.” The general rate of duty will be 4.2 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 Nicole Sullivan at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division