CLA-2-55:RR:NC:TA:351 H82712

Ms. Corinne Darnell
The Hipage Company, Inc.
532 N. Regional road, Suite D, 27409
P.O. Box 35026
Greensboro, NC 27425

RE: The tariff classification of fibers from China.

Dear Ms. Darnell:

In your letter dated June 15, 2001, on behalf of S.V. International Corporation, you requested a tariff classification ruling.

The sample submitted are staple fibers stated to be made of polyethylene constructed from recycled plastics. The fibers will be used for stuffing material for chairs and sofas.

The applicable subheading for the fibers will be 5503.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic staple fibers, not carded, combed or otherwise processed for spinning: Other: Other. The rate of duty will be 4.5 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 Mitchel Bayer at 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division