The classification of a carbonized polyacrylonitrile woven fabricfrom the United Kingdom.

NY C86087 July 9, 1998 CLA-2-68:RR:NC:FC:237 C86087 CATEGORY: Classification TARIFF NO: 6815.10.0000 C.H. Robinson International (Attn: Gordon Anderson) 8100 Mitchell Road Eden Prairie, MN 55344 RE: The classification of a carbonized polyacrylonitrile woven fabric from the United Kingdom. Dear Mr. Gordon: In your letter dated March 12, 1998 you requested a tariff classification ruling. The product designated Gortex E-CT is described as a carbonized polyacrylonitrile material consisting primarily, 80% by weight, of carbon. A sample consisting of an 8 x 10 inch swatch of black fabric was analyzed by the U.S. Customs Laboratory in New York and found to be a plain woven fabric, composed of one ply staple yarns, having the characteristic of carbon fibers. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes, and unless otherwise required, according to the remaining GRI's taken in order. Heading 5512, HTSUS, provides for woven fabrics of synthetic staple fibers containing 85 percent or more by weight of synthetic staple fibers. However, Legal Note 1.(q), Section XI, HTSUS, specifically excludes carbon fibers or articles of carbon fibers of heading 6815, HTSUS. Therefore, woven fabric of carbon fiber is specifically excluded under Heading 5512, HTSUS. Subheading 6815.10.00, HTSUS, provides for nonelectrical articles of graphite or other carbon. The constituent material of the instant fabric is carbon and it is a nonelectrical article not specifically provided for elsewhere. Therefore, applicable subheading for Gortex E-CT carbonized polyacrylonitrile woven fabric will be 6815.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonelectrical articles of graphite or other carbon. This provision includes carbon fibers and articles of carbon fibers. The rate of duty is 1 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 F. Cantone at 212- 466-5488. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division