CLA-2-70:RR:NC1:126: L80635
Ms. Lisa Thomas
PBB Global Logistics
670 Young Street
Tonawanda, NY 14150
RE: The tariff classification of fiberglass articles from Hungary
Dear Ms. Thomas:
In your letter, received November 2, 2004, you requested a tariff classification ruling on behalf of Graboplan regarding fiberglass roofing panels.
A sample of the material that comprises this merchandise was submitted with your ruling request.
In your letter you indicated that the roofing panels consist of woven fiberglass coated with polytetrafluoroethylene (PTFE). You stated that the products consist of approximately 60 percent woven fiberglass by weight and approximately 40 percent PTFE by weight.
According to the information submitted with your ruling request, the fabricated fiberglass roofing panels are produced in Hungary using fiberglass fabric that had been shipped from the United States to Hungary.
You suggested that the merchandise should be entitled to a partial duty exemption under subheading 9802.00.50, Harmonized Tariff Schedule of the United States (HTS), as articles exported and returned to the U.S. after having been advanced in value or improved in condition by repairs or alterations. However, subheading 9802.00.50 is not applicable when the operations performed abroad destroy the identity of the exported articles or create new or commercially different articles through a process of manufacture. Subheading 9802.00.50 is also precluded when the exported articles are incomplete for their intended use and the foreign processing operation is a necessary step in the preparation or manufacture of the finished articles. In this instance, the processing of fiberglass fabric into fabricated roofing panels that takes place in Hungary is a substantial transformation. It is clearly more than a mere repair or alteration. Therefore, subheading 9802.00.50, HTS, is not applicable to this merchandise. The roofing panels will be dutiable at their full value when imported into the United States.
You also suggested that the products could be classified in heading 6306, HTS, which covers awnings and various other textile articles. However, heading 6306 only covers textile articles. The products at issue consist of fiberglass, not textile. Therefore, heading 6306 is not applicable.
The applicable subheading for the roofing panels of woven fiberglass coated with PTFE will be 7019.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass fibers…and articles thereof…other: woven. The rate of duty will be 4.8 percent ad valorem.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division