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NY 875398

June 29, 1992

CLA-2-39:S:N:N3G:221 875398


TARIFF NO.: 3921.90.4050; 7410.21.3040

Ms. Julie Smith
Schenkers International Forwarders
7221 Investment Drive
N. Charleston, SC 29418

RE: The tariff classification of plastics impregnated woven glass fabric (prepreg) and copper clad laminates from Taiwan.

Dear Ms. Smith:

In your letter dated June 11, 1992, on behalf of Asia Chem Corporation, you requested a tariff classification ruling.

The first product, identified as "prepreg," consists of a woven glass fabric impregnated with plastics resin. The second product, a copper clad laminate, consists of a rigid plastics laminate made from the prepreg material. The laminate is covered on both sides with unalloyed copper foil.

The applicable subheading for the prepreg 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, flexible, other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the copper clad laminate will be 7410.21.3040, HTS, which provides for copper foil of a thickness (excluding any backing) not exceeding 0.15 mm ... copper clad laminates having a base wholly of plastics impregnated glass, having copper on both sides. The rate of duty will be 5.3 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.


Jean F. Maguire
Area Director

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