The tariff classification of fiberglass reinforced polyester sheet from Spain or Argentina.
Issued January 24, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.90.4090
Headings: 3921
Product description
The product is gel-coated fiberglass reinforced polyester sheet. It will be used as an exterior non-structural cosmetic skin or cover for recreational vehicle sidewalls. A small sample piece was included with your request. You suggest classification in subheading 3921.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-flexible plates, sheets, film, foil and strip, of plastics. Sheets of plastics are considered to be flexible if, in the dimensions as imported, they may be flexed to form an oval shape with the ends touching, and then return to their original shape without evidence of creasing, cracking or distortion. The descriptive literature included with your request shows that the sheets are imported on rolls. This is evidence that, though the small sample submitted with your request is incapable of being flexed, the sheets are flexible in their imported dimensions.
CBP rationale
The applicable subheading for the gel coated reinforced polyester sheet 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…flexible…other.
Full text
NY H87087 January 24, 2002 CLA-2-39:RR:NC:SP:221 H87087 CATEGORY: Classification TARIFF NO.: 3921.90.4090 Ms. Barbara Elliott CJ International, Inc. 519 South Ellwood Avenue Baltimore, MD 21224 RE: The tariff classification of fiberglass reinforced polyester sheet from Spain or Argentina. Dear Ms. Elliott: In your letter dated January 8, 2002, on behalf of Great Lakes GRP, Inc., you requested a tariff classification ruling. The product is gel-coated fiberglass reinforced polyester sheet. It will be used as an exterior non-structural cosmetic skin or cover for recreational vehicle sidewalls. A small sample piece was included with your request. You suggest classification in subheading 3921.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-flexible plates, sheets, film, foil and strip, of plastics. Sheets of plastics are considered to be flexible if, in the dimensions as imported, they may be flexed to form an oval shape with the ends touching, and then return to their original shape without evidence of creasing, cracking or distortion. The descriptive literature included with your request shows that the sheets are imported on rolls. This is evidence that, though the small sample submitted with your request is incapable of being flexed, the sheets are flexible in their imported dimensions. The applicable subheading for the gel coated reinforced polyester sheet 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…flexible…other. The rate of duty will be 4.2 percent ad valorem. Articles classifiable under subheading 3921.90.4090, HTS, which are products of Argentina are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP". 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 (646) 733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of phenolic resin-based film reinforced with glass fiber (prepreg) from the United Kingdom
The tariff classification of polyethylene high-performance reflective insulation from Canada
The tariff classification of peel heat seals from the United Kingdom
The tariff classification of silicone coated woven fiberglass from China
The tariff classification of composite sheets of aluminum foil and plastic from Japan
The tariff classification of foil vapor barrier and pressure sensitive tape from Taiwan
The tariff classification of a non-stick cooking mat from China
The tariff classification of a woven glass fiber sheet impregnated with plastic from Israel
The tariff classification of glass fiber fabric and thermoplastic fabric from China.
The tariff classification of carbon fiber and plastic materials.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →