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HQ 960254





August 14, 1997
CLA-2 RR:TC:TE 960254 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1950; 3921.90.2900

Alwin Heil
Euro-Composites Corporation
Culpeper Country Industrial Airpark
13213 Airpark Drive
Elkwood, Virginia 22718-1703

RE: Classification of Nomex Honeycomb structural material

Dear Mr. Heil:

This is in response to your letter, dated March 25, 1997, regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for NOMEX Honeycomb structural material. Samples and technical documentation were submitted to this office for examination.

FACTS:

The subject merchandise consists of a textile nonwoven referred to as "NOMEX Honeycomb". This fabric is cut into strips that are subsequently joined to form a honeycomb configured plate, sheet or block. The thickness or depth of the material will vary depending on the width of the cut strip. The size or opening of the comb may also vary. This material is then dipped or immersed in a phenolic resin bath and subsequently cured as required to provide different levels of rigidity. With regard to the intended use of this merchandise you state:

The merchandise has been produced to the unique specifications of US aircraft manufacturers. It serves as a lightweight spacer between two skins in sandwich structures. Each aircraft manufacturer describes the honeycomb required by gauge, weight, rigidity, cell diameter, density and other design parameters unique to its particular application...

The Customs Laboratory Report for the subject merchandise states:

Our microscopical and chemical analysis has confirmed that the "paper" is made of flocked fibers and fibrids of 100% aramid as claimed by the manufacturer. The flocked fibers measure approximately 0.25 inches in length. The fibrid structures, which have the appearance of synthetic pulp, function as a mechanical binder. The flocked fibers and fibrid structures form a web by wet-laid process, and the web is essentially mechanically entangled during the process. The "paper" appears to have been calendared.

ISSUE:

What is the proper classification for the subject merchandise?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the rules of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.

Chapter 39, HTSUS, provides for, plastics and articles thereof. Subheading 3921.90, HTSUSA, provides for, among other things, plates, sheets, film, foil and strip of plastics, combined with textile materials. Chapter 39, Note 1 states:

Throughout the tariff schedule the expression "plastics" means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticizer) by molding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence . (Emphasis added).

As stated above, the subject merchandise consists of a nonwoven fabric (NOMEX ) that has been cured with a phenolic resin. Even after the NOMEX is formed into a honeycombed plate, sheet or block, it does not change the fact that it is still a textile material. Immersing the textile into the resin with subsequent heat curing fits squarely within the terms "subsequent stage" or "other process into shapes" stated in Note 1 to chapter 39, HTSUS. That is to say, based on the wording of Note 1, chapter 39, HTSUS, the resin does not have to be polymerized (cured) prior to being combined with the textile. As such, the subject merchandise, a plastics combined with a textile material, is classifiable in heading 3921.

HOLDING:

If weighing more than 1.492 kg per square meter, the subject merchandise is classified in subheading 3921.90.2900, HTSUSA, which provides for other plates, sheets, film, foil and strip, of plastics: other: combined with textile materials and weighing more than 1.492 kg/mý: other. The applicable rate of duty is 4.4 percent ad valorem.

If weighing not more than 1.492 kg per square meter, the subject merchandise is classified in subheading 3921.90.1950, HTSUSA, which provides for other plates, sheets, film, foil and strip, of plastics: other: combined with textile materials and weighing not more than 1.492 kg/mý: other; other. The applicable rate of duty is 5.3 percent ad valorem.

Sincerely,

John Durant, Director
Tariff Classification Appeals
Division

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