CLA-2 R:C:F 956929 RC
Mr. Patrick E. Mines
P. Mines
28 Princess Street
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2
RE: Classification of coconut fiber pads
Dear Mr. Mines:
This is in response to your letter, on behalf of your
client, Direct Marketing P.G. Inc., dated August 16, 1994, in
which you request a binding classification ruling for coconut
fiber mats.
FACTS:
The subject merchandise consists of pads made from coconut
fibers. They are to be used in the manufacture of furniture
seats to replace foam pads. The pads, manufactured in Sri Lanka,
are made from the external covering of the coconut. The
compressed pads will be of various sizes and thicknesses. You
submitted a sample approximately six by nine inches and about one
quarter inch thick. You describe the pads as having been
"obtained from the external covering of the coconut. These
fibers are coarse, brittle and brown in color, and measure in
excess of 5 mm in length."
ISSUE:
What is the correct classification of the coconut fiber pads
under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUS. Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
chapter notes.
Heading 5305, HTSUSA, provides for, inter alia, coconut
fibers (coir), raw or processed but not spun. The Explanatory
Notes (ENs) to the Harmonized Commodity Description and Coding
System constitute the official interpretation of the tariff at
the international level. While not legally binding, they
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs. It has
therefore been the practice of the U.S. Customs Service to
follow, whenever possible, the terms of the ENs when interpreting
the HTSUSA.
The EN to heading 53.05 states "the vegetable textile fibres
classified here include: ... coconut fibres (coir) ... obtained
from the external covering of the nut, ... coarse, brittle and
brown in color. They are classified here whether in the mass or
in bundles." As such, the coconut fibers, present in the pad
material, are textile fibers for tariff purposes.
The EN to heading 5601 notes, in part, "wadding treated with
an agglutinating substance and in which that substance has
penetrated into the inner layers is classified as a non-woven in
heading 56.03, even if the fibres of the inner layers are readily
separable." There appears to be an agglutinating substance in
the coconut fiber pads. There also appears to be needling
involved in the manufacturing operation of these pads. However,
we note EN 56.02 states "needled webs of staple fibers in which
the needling is complimentary to other types of bonding and
needled filament based webs are regarded as non-wovens (heading
56.03)."
Accordingly, we find the fiber pads fall into subheading
5603.00.9090, HTSUS, the provision for non-wovens, whether or not
impregnated, coated, covered or laminated, of staple fibers.
HOLDING:
We find that the coconut fiber pads are classifiable in
subheading 5603.00.9090, HTSUS, as "Non-wovens, whether or not
impregnated, coated, covered or laminated: Other: Other, Other
non-wovens, whether or not impregnated, coated or covered:
Other: Of staple fibers." The applicable rate of duty is 10
percent ad valorem.
Articles classifiable in subheading 5603.00.9090, HTSUSA,
fall within the textile category designation 223. Visa and
quota requirements may apply to the subject merchandise as a
product of Sri Lanka.. The Status Report on Current Import
Quotas (Restraint Levels), issued by Customs, provides current
and vital information in this regard.
Sincerely,
John Durant, Director
Commercial Rulings Division