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NY 861575


April 2, 1991

CLA-2-39:S:N:N3G:221 861575

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.4050; 3921.90.5050

Mr. Gary Anderson
John V. Carr & Son Inc.
P.O. Box 268
Buffalo, New York 14201

RE: The tariff classification of laminate sheets of fiberglass reinforced plastics from Canada

Dear Mr. Anderson:

In your letter dated March 18, 1991, on behalf of Protectolite, Inc., you requested a tariff classification ruling.

Samples of three types of laminates were included with your request. All are made of unsaturated polyester plastics material, reinforced with glass fibers. The laminates will be imported in sheets measuring 36 inches by 72 inches or 48 inches by 96 inches. The thicknesses vary from 1/32 inch to 3 1/2 inches. Classification will vary depending on whether the sheets are flexible or non-flexible.

Sheets will be considered to be flexible if, in the dimensions as imported, they can be bent into circular form, with opposite ends touching, and if, when released, they return to their original shape without evidence of creasing, cracking or distortion. The sheets need only be flexible in one direction. Based on the submitted sample pieces, it appears that the laminate which is 1/32 inch in thickness may be flexible in its imported dimensions, while the laminates which are 1/16 inch and 1/8 inch in thickness will not be flexible.

The applicable subheading for the laminates, when flexible, will be 3921.90.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other, flexible, other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the laminates, when not flexible, will be 3921.90.5050, HTS, 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.

Goods classifiable under subheading 3921.90.4050, HTS, which have originated in the territory of Canada, will be entitled to a 2.9 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 3921.90.5050, HTS, which have originated in the territory of Canada, will be entitled to a 3.3 percent ad valorem rate of duty under the FTA upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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