CLA-2-39:S:N:N3G:221 875398
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport