CLA-2-70:OT:RR:NC:N1:126
Ms. Kim Pinnella
Savitransport Inc.
4 Engelhard Avenue
Avenel, NJ 07001
RE: The tariff classification of an article of glass fibers from Italy
Dear Ms. Pinnella:
In your letter dated April 1, 2020, you requested a tariff classification ruling. A sample was submitted with your ruling request and was forwarded to the U.S. Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The merchandise under consideration is referred to as a “Fire Sock”. It consists of a beige knit fabric manufactured from fiberglass yarn and a blended acrylic/cotton yarn. From the information you provided, you state the “Fire Sock” will be used in the manufacture of fire-retardant knit socks to cover mattresses. You indicate that the glass fibers are the key to the fire-retardant performance of this product in that it limits the ability of the fire to penetrate the mattress.
The “Fire Sock” is a tubular knit sleeve sewn at one end with an opening at the other end. After importation the “Fire Sock” is cut to size and sewn onto one side of the mattress. The “Fire Sock” is intended to be fitted to various size mattresses measuring between 89 inches long by 39 inches wide by 6 inches high and 90 inches long by 76 inches wide by 12 inches high to provide fire-resistant insulation. The mattress is not included with the “Fire Sock”.
Our Customs Laboratory has determined that the “Fire Sock” is composed of the following: glass fibers 61.1%, acrylic fibers, 29.7%, and cotton fibers, 9.2%. The article consists of textile material and glass fibers. However, the glass fibers help to extinguish the flames.
The “Fire Sock” is a composite good comprised of different materials that are classifiable in different headings, i.e., glass fibers, acrylic fibers, and cotton fibers. 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. 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 these items.
The applicable subheading for the article of glass fibers will be 7019.90.5050, HTSUS, which provides for Glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics): Other: Other: Other. The general rate of duty will be 4.3 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 the World Wide Web at https://hts.usitc.gov/current.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division