The tariff classification of carbon fiber rebar from China.

N303035 August 16, 2019 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6815.10.0100; 9903.88.03 Mr. Kevin King Owens Corning Sales, LLC One Owens Corning Parkway Toledo, OH 43659 RE: The tariff classification of carbon fiber rebar from China. Dear Mr. King: In your letter dated February 8, 2019, you requested a tariff classification ruling. The merchandise under consideration is referred to as Carbon Fiber Reinforced Polymer (CFRP) Rebar-Aslan 200. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The Aslan 200 rebar is imported in lengths of 40 feet, and ranges in diameter from .25 inches to .75 inches. It is designed to be inserted into existing structures in order to strengthen them. You state that it is comprised of polyacrylontile (PAN)-based carbon fibers which have been impregnated with epoxy modified vinyl ester resin. Laboratory analysis has determined that the Aslan 200 rebar is comprised of a carbon fiber core coated with cured epoxy modified vinyl ester resin. The applicable subheading for the Carbon Fiber Reinforced Polymer (CFRP) Rebar-Aslan 200 will be 6815.10.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat): Nonelectrical articles of graphite or other carbon.” The general rate of duty will be Free. 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 6815.10.0100, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6815.10.0100, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Nicole Sullivan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division