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NY H87087

January 24, 2002

CLA-2-39:RR:NC:SP:221 H87087


TARIFF NO.: 3921.90.4090

Ms. Barbara Elliott
CJ International, Inc.
519 South Ellwood Avenue
Baltimore, MD 21224

RE: The tariff classification of fiberglass reinforced polyester sheet from Spain or Argentina.

Dear Ms. Elliott:

In your letter dated January 8, 2002, on behalf of Great Lakes GRP, Inc., you requested a tariff classification ruling.

The product is gel-coated fiberglass reinforced polyester sheet. It will be used as an exterior non-structural cosmetic skin or cover for recreational vehicle sidewalls. A small sample piece was included with your request.

You suggest classification in subheading 3921.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-flexible plates, sheets, film, foil and strip, of plastics. Sheets of plastics are considered to be flexible if, in the dimensions as imported, they may be flexed to form an oval shape with the ends touching, and then return to their original shape without evidence of creasing, cracking or distortion. The descriptive literature included with your request shows that the sheets are imported on rolls. This is evidence that, though the small sample submitted with your request is incapable of being flexed, the sheets are flexible in their imported dimensions.

The applicable subheading for the gel coated reinforced polyester sheet will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plasticsflexibleother. The rate of duty will be 4.2 percent ad valorem.

Articles classifiable under subheading 3921.90.4090, HTS, which are products of Argentina are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

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 (646) 733-3023.


Robert B. Swierupski

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