CLA-2-70:OT:RR:NC:N1:126
Mike Allocca
Allocca Enterprises Inc.
356 Cameron Rd York, SC 29745
RE: The tariff classification of glass wool from Germany
Dear Mr. Allocca:
In your letter dated November 18, 2023, on behalf of your client Alkegen - Lauscha Fiber International GmbH, you requested a tariff classification ruling.
Four samples were submitted with your ruling request designated as Microglass Fibers (labeled A, B, C, and E).The samples were sent to our U.S. Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
The subject merchandise consists of fibrous white strands with a wool-like appearance. You indicated that that products A, B, and E, are used in filtration media, battery separators, respirators and personal protective devices, fiber-reinforced plastics (GRP), friction and absorption materials, and catalyst support. Product C is used in cryogenic isolation.
Our CBP laboratory has determined that the Microglass Fibers, products A, B, C, and E, all consist of glass wool. Note 4 to Chapter 70 states, For the purposes of heading 7019, the expression glass wool' means: (a) Mineral wools with a silica (SiO2) content not less than 60% by weight; (b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3) content exceeding 2 % by weight. Products A and C meet the terms of Note 4(a), and products B and E meet the terms of Note 4(b).
The applicable subheading for the glass wool products A, B, and E will be 7019.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Glass fibers (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics): Glass wool and articles of glass wool: Other. The general rate of duty will be 4.3 percent ad valorem.
The applicable subheading for the glass wool product C will be 7019.80.1090, HTSUS, which provides for
Glass fibers (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics): Glass wool and articles of glass wool: Insulation products...Other. The general rate of duty will be 4.9 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division