CLA-2-55:RR:E:NC:N3:351

Ms. Cinny Lee
E&E Company, Limited
45875 Northport Loop
East Tremont, CA 94538

RE: The tariff classification of polyester staple fibers from China

Dear Ms. Cinny Lee:

In your letters dated September 16, 2019 and October 8, 2010, you requested a tariff classification ruling.

You submitted a sample of recycled polyester staple fibers that will be used to fill products that you manufacture, such as pet beds, pet pillows, and a pet cuddler. You state that each of the fibers is approximately 51 mm in length and 15 decitex; you also state that the fibers are not of bicomponent construction.

The applicable subheading for the polyester staple fibers will be 5503.20.0065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for synthetic staple fibers, not carded, combed, or otherwise processed for spinning: of polyesters…Other…Measuring 13.2 decitex or more. The rate of duty will be 4.3% 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 on the World Wide Web at http://www.usitc.gov/tata/hts/.

The sample will be returned as you requested.

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 Mitchel Bayer at (646) 733-3102.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division