United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L81334 - NY L81447 > NY L81379

Previous Ruling Next Ruling
NY L81379

December 22, 2004

CLA-2-39:RR:NC:SP:221 L81379


TARIFF NO.: 3916.90.5000; 3925.90.0000; 3926.90.9880

Mr. Richard Pencak
Pencak & Co. Inc.
30 Sussex Street
Port Jervis, NY 12771

RE: The tariff classification of gratings, ladders, and profile shapes of fiberglass reinforced plastics from India.

Dear Mr. Pencak:

In your letter dated November 26, 2004, on behalf of Fibergrate Composite Structures, you requested a tariff classification ruling.

The principal products you intend to import are gratings used to construct industrial flooring. You have also submitted illustrations of other products. Ladder systems include ladder segments, safety cages, pass-throughs and landings. Structural shapes appear to be profile shapes with a uniform cross section throughout their length. All of the products are composed of one of two different thermoset plastic resin mixtures with fiberglass reinforcements. The 20000 series consists of molded products composed of 25 to 35 percent glass fiber reinforcement in a polymerized resin matrix. The 30000 series consists of pultruded products composed of 55 to 70 percent glass fiber reinforcement in a polymerized resin matrix.

You suggest classification of the 30000 series in chapter 70 of the Harmonized Tariff Schedule of the United States (HTS) as articles of glass and glass fibers. Merchandise is classifiable under the HTS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the Explanatory Notes should always be consulted. See T.D. 89-80.

The General Explanatory Notes to Chapter 39 state that the chapter includes certain combinations of plastics and materials other than textiles, provided they retain the essential character of articles of plastics. These Notes indicate in part that products consisting of glass fibers impregnated with plastics and compressed together remain in Chapter 39 provided they have a hard, rigid character. This is paralleled by the Explanatory Note to heading 7019 excluding articles obtained by compressing glass fibers, or superimposed layers of glass fibers, impregnated with plastics, if having a hard, rigid character and hence having lost the character of articles of glass fibers. This Note directs classification of such articles to Chapter 39. The samples submitted with your request have a hard rigid character and therefore have the character of articles of Chapter 39.

You suggest classification in subheading 3926.90.9880, HTS, which provides for other articles of plastics, other. This provision is applicable only to merchandise that is not provided for in other more specific headings of the chapter. Legal note 11 to Chapter 39 defines the builders’ ware of heading 3925 as including structural elements used in floors, walls or partitions, ceilings or roofs. The gratings, which are used in industrial flooring, meet the definition of builders’ ware of heading 3925. The beams, channels and leg angles described as structural shapes appear to be complex shapes with uniform cross sections throughout their lengths that are not further worked, e.g. with pre-drilled holes, and thus meet the requirements for classification as profile shapes of heading 3916. Articles that are not provided for more specifically in other headings of the chapter are classifiable as you suggest.

The applicable subheading for the gratings, series 20000 and 30000, will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders' ware of plastics, not elsewhere specified or included: other. The general rate of duty will be 5.3 percent ad valorem.

The applicable subheading for complex structural shapes such as beams, channels and leg angles that have a uniform cross section throughout their length and are not further worked will be 3916.90.5000, HTS, which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: The general rate of duty will be 5.8 percent ad valorem.

The applicable tariff subheading for the ladder systems, series 20000 and 30000, will be 3926.90.9890, HTS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 3916.90.5000; 3925.90.0000 or 3926.90.9880, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 our Web site at www.cbp.gov and search for the term "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

Previous Ruling Next Ruling

See also: