CLA-2-68:RR:NC:1:126 K80569

Ms. Demetrius D. Jones
Yusen Global Logistics
691 Airport South Parkway
College Park, GA 30349

RE: The tariff classification of a heat-insulating article from Japan

Dear Ms. Demetrius:

In your letter dated November 4, 2003, on behalf of your client, NCI Manufacturing, Inc., you requested a tariff classification ruling. A representative sample was submitted with your ruling request and was sent to our Customs laboratory for analysis.

You stated in your letter that the subject article, which is identified as “Fineflex”, is composed of an alumina-silicate fiber manufactured by a blowing method or by centrifugal force. According to the information that was submitted with your letter, the article will be produced in three grades: T/#5100, T/#5200 and T/#5300. It will be used as a lining material for furnaces.

Our Customs laboratory has determined that the sample, which is in the form of a corrugated sheet, is composed of alumina, silica and a binder. The lab also determined that the product has good thermal insulation properties, and it is not composed of expanded mineral materials.

The applicable subheading for the heat-insulating mineral material will be 6806.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for slag wool, rock wool and similar mineral wools…mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812, or of chapter 69: other. The rate of duty will be free.

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