CLA-2-55:S:N:N3H:351 860936
Ms. Karen Norling
Animal Fair, Inc.
P.O. Box 1326
Minneapolis, MN 55440
RE: The tariff classification of polyester staple fibers from
Korea.
Dear Ms. Norling:
In your letter dated February 21, 1991, you requested a
tariff classification ruling.
You have submitted a sample of a stuffing material, which
will be used by your product development department in the
development of stuffed toy prototypes and samples. The fiber
content of the stuffing material is 100% polyester that has been
treated with silicone. We assume that these synthetic staple
fibers have not been carded, combed or otherwise processed for
spinning. The cut fibers appear to be crimped.
The applicable subheading for the stuffing material will be
5503.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for synthetic staple fibers, not carded,
combed or otherwise processed for spinning. The rate of duty
will be 4.9 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport