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