The tariff classification of glass fiber reinforced polymer bars from China.
Issued February 25, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9990
Headings: 3926
Product description
This request consists of two products described as glass fiber reinforced polymer (GFRP) polyester rebar for flatwork and Nu-Tie sandwich wall connector, Aslan 700 series. The first item is used to reinforce concrete for "low-load bearing slab on ground applications ... such as parking slabs, driveways, sidewalks, agricultural flats, and Continuous Reinforcement Concrete Paving (CRCP) for streets." These bars range in diameter from a quarter inch to three-quarters inch (six millimeters to 19 millimeters) and are 20 feet (6.1 meters) in length. They are made up of approximately 70 percent glass fiber rovings and 30 percent vinyl ester or polyester resin, and are manufactured using a pultrusion process, whereby the rovings are pulled through a resin impregnator and formed into a bar using a die and heat source. The second item is a component of an insulated concrete panel wall system. These bars range in diameter from a quarter inch to three-quarters inch (six millimeters to 19 millimeters) and are two feet to four feet (0.6 meters to 1.2 meters) in length, and are formed in a zig-zag shape. They are made up of approximately 70 percent glass fiber rovings and 30 percent vinyl ester resin, and are manufactured using a pultrusion process, whereby the rovings are pulled through a resin impregnator and formed into a bar using a die and heat source. As these two products are considered articles of plastic and as they are not provided for more specifically elsewhere,
CBP rationale
the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.
Full text
N303034 February 25, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Mr. Kevin King Owens Corning Sales, LLC One Owens Corning Parkway Toledo, OH 43659 RE: The tariff classification of glass fiber reinforced polymer bars from China. Dear Mr. King: In your letter dated February 08, 2019, you requested a tariff classification ruling. This request consists of two products described as glass fiber reinforced polymer (GFRP) polyester rebar for flatwork and Nu-Tie sandwich wall connector, Aslan 700 series. The first item is used to reinforce concrete for "low-load bearing slab on ground applications ... such as parking slabs, driveways, sidewalks, agricultural flats, and Continuous Reinforcement Concrete Paving (CRCP) for streets." These bars range in diameter from a quarter inch to three-quarters inch (six millimeters to 19 millimeters) and are 20 feet (6.1 meters) in length. They are made up of approximately 70 percent glass fiber rovings and 30 percent vinyl ester or polyester resin, and are manufactured using a pultrusion process, whereby the rovings are pulled through a resin impregnator and formed into a bar using a die and heat source. The second item is a component of an insulated concrete panel wall system. These bars range in diameter from a quarter inch to three-quarters inch (six millimeters to 19 millimeters) and are two feet to four feet (0.6 meters to 1.2 meters) in length, and are formed in a zig-zag shape. They are made up of approximately 70 percent glass fiber rovings and 30 percent vinyl ester resin, and are manufactured using a pultrusion process, whereby the rovings are pulled through a resin impregnator and formed into a bar using a die and heat source. As these two products are considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty 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 at https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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