CLA-2-56:OT:RR:NC:N3:350
Mr. Marcus F. Weibel
American Fiber & Finishing, Inc.
225 North Depot Street
Albemarle, NC 28001
RE: The tariff classification of cotton balls from Turkey
Dear Mr. Weibel:
In your letter dated September 22 2017, you requested a tariff classification ruling. Samples of products said to be similar to those described in the request were provided to this office.
The products are described as cotton balls composed of 100 percent cotton, with an average staple length of 12-15 mm and individual ball weights of 0.21 to 1.1 grams. You state that cotton balls are manufactured from cotton comber waste, which is washed, cleaned of impurities, undergoes a peroxide whitening process, carded, and then slightly twisted as it is made into a coil. The cotton coil is then fed into a cotton ball-making machine, which takes the coil, cuts it into pieces of the correct length and weight, and mechanically wraps it into a ball. These cotton balls will be packed into plastic bags for retail sale, sealed and boxed. They are intended for general consumer use, such as cosmetic or medical use, arts and crafts, etc.
In your letter, you suggest classification as cotton waste under subheading 5202.99, Harmonized Tariff Schedule of the United States (HTSUS). However, these cotton balls are not cotton waste, but rather, have been processed into a finished product.
Additionally, you claim that heading 5601 provides only for wadding and articles made of textile fibers with a staple length under 5 mm, and that therefore these cotton balls do not meet the staple length requirements of that heading. However, in this provision the language “not exceeding 5 mm in length” falls after the semicolon. Since the description “Wadding of textile materials and articles thereof” preceeds the semicolon, the fiber staple length limitation does not modify or apply to the textile wadding and articles thereof.
The applicable subheading for these cotton balls will be 5601.21.0090, HTSUS, which provides for Wadding of textile materials and articles thereof; textile fibers, not exceeding 5mm in length (flock), textile dust and mill neps: Wadding of textile materials and articles thereof: Other. The rate of duty will be 3.6%.
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 World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Maribeth Dunajski via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division