CLA-2-39:RR:NC:SP:221 G82233
Ms. Julie Stewart
Continental Structural Plastics
103 Sheridan St.
P.O Box 367
Petoskey, Michigan 49770
RE: The tariff classification of glass mat reinforced thermoplastic sheet from Switzerland.
Dear Ms. Stewart:
In your letter dated August 25, 2000, you requested a tariff classification ruling.
A technical specification sheet was provided with your letter; a sample was not provided. The glass mat reinforced thermoplastic sheet consists of polypropylene and glass fibre. It will be imported in the form of sheets for use in the manufacture of auto parts and accessories. The classification depends, in part, on whether the sheet is flexible. Sheets are considered flexible when they can be bent so that one side can touch the opposite side without cracking or permanently creasing the sheet.
The applicable subheading for the glass mat reinforced thermoplastic sheet, if flexible, will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other, flexible, other. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the glass mat reinforced thermoplastic sheet, if not flexible, will be 3921.90.5050, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, other, other. The rate of duty will be 4.8 percent ad valorem.
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 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division