Chun Leung Chan
Standard Fiber LLC
577 Airport Blvd.
Burlingame, CA 94010
RE: The tariff classification of polyester/down filling from China.
Dear Mr. Chan:
This replaces Ruling Number N248273, dated December 12, 2013. The purpose of this letter is to correct the classification of two blends of filling mix used in comforters, which was incorrectly classified as a articles of down under 6701.00.6000, HTSUS. A corrected letter follows.
In your letter, dated November 25, 2013, you requested a tariff classification ruling. No sample was provided.
You state in your letter you will be importing two blends of filling mix to be used in comforters. The first blend consists of 50 percent down and 50 percent polyester fibers. The second blend consists of 80 percent polyester fibers and 20 percent down.
Goods classifiable under General Rule of Interpretation (GRI) 3(b), Harmonized Tariff System of the United States (HTSUS), are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
The value of the down vastly exceeds the value of the polyester. The essential character for both filling mixes is imparted by the down.
The applicable subheading for both of the filling mixes will be 0505.10.0065, HTSUS, which provides for skins and other parts of birds with their feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation, powder and waste of feathers or parts of feathers: Feathers of kind used for stuff, down: Other, down. The rate of duty will be Free.
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 http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward at (646) 733-3064.
Gwenn Klein Kirschner
National Commodity Specialist Division