The tariff classification of a glass fiber article from Germany

NY G82452 October 5, 2000 CLA-2-70:RR:NC:2:226 G82452 CATEGORY: Classification TARIFF NO.: 7019.90.1010 Mr. Richard V. Lata Worthmore Forwarding, Inc. 175-11 148th Avenue Jamaica, NY 11434-5515 RE: The tariff classification of a glass fiber article from Germany Dear Mr. Lata: In your letter dated August 30, 2000, on behalf of your client, G.W. Contracting & Consulting Corp., you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article, which is identified as “Wedi Board”, consists of a “Styrofoam” insulation core that is reinforced by woven glass fiber fabric and a polymer cement mortar facing. You indicated that the item will be imported in 3’ X 5’ sheets. According to the brochure that was submitted with your letter, the product will be used as an insulating, waterproofing backboard material for applications such as in showers and bathtubs. Neither the internal “Styrofoam” insulation core, the glass fiber fabric nor the polymer cement mortar facing imparts the essential character of this article, therefore, based on GRI3(c), we classify the “Wedi Board” according to the heading which occurs last in the Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the woven glass fiber article will be 7019.90.1010, HTS, which provides for glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics)…: other: woven. 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 Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division