The tariff classification of phenolic resin-based film reinforced with glass fiber (prepreg) from the United Kingdom

N362111June 10, 2026CLA-2-39:OT:RR:NC:N5: 137
CATEGORY: Classification
TARIFF NO.: 3921.90.4090
Diane HurleyCEVA Air & Ocean1901 West Airfield DriveDFW Airport, TX 75261RE: The tariff classification of phenolic resin-based film reinforced with glass fiber (prepreg) from theUnited KingdomDear Ms. Hurley:In your letter dated
June 5, 2026
, you requested a tariff classification ruling on behalf of your client, TheNordam Group LLC.The product under consideration is a thermoset phenolic resin-based prepreg in film form containingcontinuous glass fiber reinforcement. The glass fiber reinforcement is said to be fully impregnated withphenolic resin. The product will be imported in rolls in widths of approximately 50 inches and lengths of50-55 meters. At the time of importation, the material is a flexible, B-staged composite prepreg. Followingimportation, the material is cut, shaped and cured under heat and pressure to produce rigid composite panelsused in aircraft interior structural applications. The material has no structural utility prior to curing.The applicable subheading for the prepreg will be 3921.90.4090, Harmonized Tariff Schedule of the UnitedStates (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: other: other: flexible:other. The general rate of duty will be 4.2 percent ad valorem.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Christina Allen at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division