CLA-2-55:OT:RR:NC:N3:351
Mr. Michael Yan
NYC Supply Chain Solutions, Inc.
220 Jericho Turnpike, 2nd Floor
Mineola, NY 11501
RE: The tariff classification of polylactic acid fiber from China
Dear Mr. Yan:
In your letter dated July 19, 2021, you requested a tariff classification ruling on behalf of your client, UAB LLC. A sample of polylactic acid (PLA) fiber was provided and sent for laboratory analysis. The sample will be retained for reference purposes.
The sample, described as IMPLA fiber, is a staple fiber composed of 100 percent PLA with uniform lengths of 28 to 30 millimeters. You state PLA is produced from renewable corn, cassava, sugar cane, and sugar beets. The fiber is packaged in bales and shipped to the United States. The fiber is intended to fill pillows and jackets.
According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the synthetic staple fibers are wholly composed of PLA, not carded, combed or otherwise processed for spinning. The fibers have a uniform length of 2.8 to 3 cm and a decitex measuring 2.6. The sample fibers are not of sliver or tow.
The applicable subheading for the IMPLA fiber will be 5503.90.9000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Synthetic staple fibers, not carded, combed or otherwise processed for spinning: Other: Other.” The rate of duty will be 4.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5503.90.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5503.90.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Kristine Dodge via email at
[email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division