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March 26, 1999

CLA-2-39:RR:NC:SP:221 D88574


TARIFF NO.: 3921.90.4090

Mr. Mark A. Erath
Stesalit, AG
CH-4234 Zultwil/Basel, Switzerland

RE: The tariff classification of prepreg from Switzerland.

Dear Mr. Erath:

In your letter dated February 15, 1999, you requested a tariff classification ruling.

You requested a ruling on four types of prepreg: phenol resin impregnated glass fabric, phenol resin impregnated carbon fabric, cyanat ester resin impregnated glass fabric, and cyanat ester resin impregnated carbon fabric. The four types of prepreg will be imported on rolls in widths varying from 40 to 50 inches. This ruling is limited to the two prepregs made of resin impregnated glass fabric.

The applicable subheading for the phenol resin impregnated glass fabric prepreg and for the cyanat ester resin impregnated glass fabric prepreg will be 3921.90.4090, 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.

There is insufficient information to issue a ruling on the resin impregnated carbon fabric prepregs. If you wish a ruling on the these products, please submit a sample of each type of prepreg, a breakdown showing the relative costs and weights of the resin versus the carbon fabrics, and a description of the function of the resin and the function of the carbon fabric.

You have inquired about special duty rates for imported products exported after use in manufacture. Duty on imported goods is always assessed at the full rate under the applicable tariff classification provision. However, it is possible that, upon exportation, you would be eligible for drawback, that is, a refund of ninety nine percent of the duties. You may request a ruling on the eligibility of this merchandise for drawback from U.S. Customs Service Headquarters, Office of Regulations and Rulings, 1300 Pennsylvania Avenue, NW, Washington, DC 20229. In your letter, you should provide complete information concerning the converting, packaging and shipping operations.

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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

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