The tariff classification of plastics impregnated wovenglass fabric (prepreg) and copper clad laminates from Taiwan.
Issued June 29, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7410.21.3040, 3921.90.4050
Product description
The first product, identified as "prepreg," consists of a woven glass fabric impregnated with plastics resin. The second product, a copper clad laminate, consists of a rigid plastics laminate made from the prepreg material. The laminate is covered on both sides with unalloyed copper foil.
CBP rationale
The applicable subheading for the prepreg will be 3921.90.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, flexible, other.
Full text
NY 875398 June 29, 1992 CLA-2-39:S:N:N3G:221 875398 CATEGORY: Classification TARIFF NO.: 3921.90.4050; 7410.21.3040 Ms. Julie Smith Schenkers International Forwarders 7221 Investment Drive N. Charleston, SC 29418 RE: The tariff classification of plastics impregnated woven glass fabric (prepreg) and copper clad laminates from Taiwan. Dear Ms. Smith: In your letter dated June 11, 1992, on behalf of Asia Chem Corporation, you requested a tariff classification ruling. The first product, identified as "prepreg," consists of a woven glass fabric impregnated with plastics resin. The second product, a copper clad laminate, consists of a rigid plastics laminate made from the prepreg material. The laminate is covered on both sides with unalloyed copper foil. The applicable subheading for the prepreg will be 3921.90.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, flexible, other. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the copper clad laminate will be 7410.21.3040, HTS, which provides for copper foil of a thickness (excluding any backing) not exceeding 0.15 mm ... copper clad laminates having a base wholly of plastics impregnated glass, having copper on both sides. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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