CLA-2-39:RR:NC:2:221 B87240

Mr. Philip Catsman
Corrosion Proof Composites, LLC
1515 Cypress Drive
Tequesta, Florida 33469

RE: The tariff classification of fiberglass reinforced plastics (FRP) rebar from Mexico.

Dear Mr. Catsman:

In your letter dated June 26, 1997, you requested a tariff classification ruling.

A sample section of the FRP rebar was submitted with your letter. The cross section is circular, and the rebars will be imported in sizes varying from 1/4" to 1 1/4" in circumference. The outer surface of the FRP rebar features a coarse silica coated exterior integrally molded during the manufacturing process of the rebar. The rebar is used as a reinforcing material for portland and polymer concrete environments where chemical or saltwater corrosion occurs or where non-magnetic and/or non-conductive properties are required.

The applicable tariff provision for the FRP rebar will be 3916.90.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics, other. The general rate of duty will be 5.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5580.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division