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NY 869324

Jan 8, 1992

CLA-2-28:S:N:N1:235 869324

CATEGORY: CLASSIFICATION

TARIFF NO.: 2804.50.0000

Mr. Thomas Prendergast
Fiber and Composite Enterprises
14 Potter Pond
Lexington, Maine 02173

RE: The tariff classification of various boron fiber composites from Russia.

Dear Prendergast:

In your letter dated December 5, 1991, you requested a tariff classification ruling.

According to your letter and other information received from you, you will be importing firstly a boron fiber. Secondly, a composite of boron fibers and fiberglass. In this instance the fiberglass fabric will vary from 3 to 6 inches wide. In place of the glassfiber you will from time to time substitute carbon fibers. In the last two examples the product will be encased in a plastic in an uncured state. To maintain this condition the products will imported frozen. Upon reaching the United States the products will be permitted to warm so that they are sufficiently malleable to be included in products such as golf clubs. These composites are designed to add strength and stiffness.

According to your telephone conversation, the boron fibers are the principle and most important ingredient. The other products are designed to add some chacteristics but are there pricipally to keep the boron fibers in proper alignment during shipment and application.

Further, your letter indicates that the product will be manufactured and shipped from the USSR. Since there no longer is an USSR we have assumed the product will be shipped from Russia.

The last item in your letter concerned what may be described as a sandwhich of boron fibers in aluminum. We understand that you do not wish at this time to request a ruling on the aforementioned product. As requested, the sample should be returned to you.

The applicable subheading for all of these products will be 2804.50 0000, Harmonized Tariff Schedule of the United States (HTS), which provides for boron. The rate of duty will be 25 percent ad valorem.

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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