CLA-2-55:RR:NC:TA:351 D83459

Ms. Dana Shelton
Playtex Products, Inc.
50 North Dupont Highway
P.O. Box 7016
Dover, DE 19903-1516

RE: The tariff classification of viscose rayon staple fiber from Thailand.

Dear Ms. Shelton:

In your letter dated October 8, 1998 you requested a classification ruling.

You have submitted a sample of viscose rayon staple fiber which is described as modified, dull luster rayon, white to off white fluffy fiber mass similar in appearance to cotton. One hundred percent viscose rayon. The decitex is stated to be from 2.70 to 3.30.

The applicable subheading for all three samples will be 5504.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial staple fibers, not carded, combed or otherwise processed for spinning: of viscose rayon. 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