CLA-2-39:OT:RR:NC:N4:421

Mr. Mark C. Hamilton
C.H. Robinson
4659 World Parkway Circle
St. Louis, MO 63134

RE: The tariff classification of glass fiber reinforced resin sheets from Poland

Dear Mr. Hamilton:

In your letter dated March 3, 2014, you requested a tariff classification ruling on behalf of your client, the Gund Company.

The product is described as glass phenolic laminate. Although you did not provide a sample, you included a material data sheet and pictures. The product is in the form of rigid rectangular sheets measuring 36” to 48” in width, 48” to 108” in length and .008” to 4” in thickness. The sheets are made of phenolic resin that is reinforced with woven glass fabric. The laminate is cured to form a rigid, solid sheet that has lost the character of the woven glass fabric.

The applicable subheading for the glass fiber reinforced resin sheets will be 3921.90.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, other: other: other. The rate of duty will be 4.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division