CLA-2-55:RR:NC:TA:351 C85996
Mr. Roy Ferguson
Consolidated Textiles, Incorporated
P.O. Box 240416
Charlotte, NC 28224
RE: The tariff classification of polyester fiber.
Dear Mr. Ferguson:
In your letter dated March 17, 1998, you requested a tariff classification
ruling.
You have submitted a sample of polyester fiber. In your letter you state
that the fiber is produced from reprocessed waste materials of polyester. It is
intended to be sold as stuffing for pillows, comforters and similar items.
Laboratory analysis revealed the polyester fiber to be fibers cut to
uniform length and crimped. The fibers are of uniform diameter and are not
carded, combed or further processed for spinning. The fact that the fiber may
be manufactured from waste does not in any way make the manufactured fibers
themselves.
Laboratory analysis did not provide the decitex of the fiber. We are
therefore not able to provide the two digit statistical breakout for the fiber
based upon decitex. As this breakout does not affect the materiality of the
classification, we will issue this ruling despite the absence of complete
information.
The applicable subheading for the fiber will be 5503.20.00, Harmonized
Tariff Schedule of the United States (HTS), which provides for synthetic staple
fibers, not carded, combed or otherwise processed for spinning, of polyester.
The rate of duty will be 4.7 percent ad valorem.
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 Camille Ferraro at 212-466-5885.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division