The tariff classification of fiberglass yarn from Mexico

N017014 September 17, 2007 CLA-2-70:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 7019.19.9000 John W. Weber Norfab Corporation 1310 Stanbridge Street Box 830 Norristown, PA 19404 RE: The tariff classification of fiberglass yarn from Mexico In your letter dated Sept. 11, 2007, you requested a tariff classification ruling. You submitted a sample of yarn 6P619-5000 (45,000 Denier) and stated that it is identical to the yarn described in New York ruling F87920, issued to you on June 22, 2000. In that ruling, the yarn was described with the following composition, by weight, as listed in your letter: Garnetted Kevlar 0.4% Fiberglass 30.3% Rayon 33.9% .007 Brass 16.4% Acrylic 19.0% You stated in your original 2000 ruling request that the fiberglass provides high temperature resistance in the finished friction pad. The rayon and acrylic fibers act as low temperature carrier fibers that help in the spinning. The Kevlar adds to the heat resistance of the product. The brass wire serves as a strength member in the yarn and acts as a heat sink in the friction pad. The yarn is woven into a clutch for oilrigs. The merchandise is a considered composite good, consisting of different materials. According to General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), composite goods will be classified as if they consisted of the material which gives them their essential character. In this case, the fiberglass imparts the essential character. The applicable subheading for the fiberglass yarns will be 7019.19.9000, HTSUS, which provides for glass fibers and articles thereof (for example, yarn): slivers, rovings, yarn and chopped fibers: other: yarns, other. The rate of duty will be 4.2% 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division