The tariff classification of frac-balls

N220599 July 5, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Carla Roberts Freudenberg-NOK Sealing Technologies 11617 State Route 13 Milan, OH 44846 RE: The tariff classification of frac-balls Dear Ms. Roberts: In your letter dated June 4, 2012, you requested a tariff classification ruling. A sample identified as a frac ball was included with your request and is being returned. The sample measures approximately 1 inch in diameter and is made of glass fiber reinforced epoxy plastics. The frac balls are made from rod stock that is machined in a lathe to form balls of various diameters. The balls are used during the hydraulic fracturing process to isolate pressure and frac fluids to targeted sections of the well. They act as diverters to open and close sliding sleeves during the drilling process. The frac balls are also known as ball sealers. The applicable subheading for the frac balls will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty for these products when manufactured in countries with which the United States has Normal Trade Relations is 5.3 percent 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division