CLA-2 OT:RR:CTF:TCM H20995 CkG
TARIFF NO: 5601.30.00
Mei C. Li
Compliance Manager
Marubeni America Corporation
450 Lexington Avenue
New York, NY 10017-3904
RE: Revocation of NY R04929; classification of textile fibers
Dear Ms. Li:
This is in reference to New York Ruling Letter (NY) R04929, issued to you on September 29, 2006. In NY R04929, CBP classified polyvinyl alcohol (PVA) textile fibers in heading 5503, Harmonized Tariff Schedule of the United States (HTSUS), which provides for synthetic staple fibers. We have reconsidered this decision, and for the reasons set forth below, we find that the subject merchandise is correctly classified in heading 5601, HTSUS, as textile fibers not exceeding 5mm in length.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as
amended by section 623 of Title VI, notice proposing to revoke NY R04929
was published on May 6, 2015, in Volume 49, Number 18, of the Customs Bulletin. No comments were received in response to this notice.
FACTS:
In NY R04929, the subject merchandise was described as “polyvinyl alcohol (PVA) fibers in loose fiber form. The spun fiber has been chopped into lengths of less than 5mm.”
ISSUE:
Whether the PVA fibers are classified in heading 5503, HTSUS, as synthetic staple fibers, or in heading 5601, HTSUS, as textile fibers not exceeding 5mm in length (flock).
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration are as follows:
5503: Synthetic staple fibers, not carded, combed or otherwise processed for spinning:
5503.90: Other:
5503.90.90: Other. . .
* * * *
5601: Wadding of textile materials and articles thereof; textile fibers, not exceeding 5 mm in
length (flock), textile dust and mill neps:
5601.30.00: Textile flock and dust and mill neps…
* * * *
Note 8 to Section XI provides, in pertinent part, as follows:
8. For the purposes of chapters 50 to 60:
…
(b) Chapters 50 to 55 and 60 do not apply to goods of chapters 56 to 59.
* * * *
The Harmonized Commodity Description and Coding System Explanatory Notes
(EN), constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General EN to Chapter 55 provides, in pertinent part, as follows:
The Chapter covers the man made fibres described in the General Explanatory Note to Chapter 54 when in the form of staple fibres (i.e., discontinuous fibres) or of certain filament tow; it also covers the products arising at the various stages of working these fibres or tow, up to and including yarn and woven fabrics. It further includes mixed textile products classified as products of man made staple fibres by application of Note 2 to Section XI.
Man made staple fibres are usually manufactured by extrusion through spinnerets (jets) having a large number of holes (sometimes several thousand); the filaments from a large number of spinnerets (jets) are then collected together in the form of a tow. This tow may be stretched and then cut into short lengths, either immediately or after having undergone various processes (washing, bleaching, dyeing, etc.) while in the tow form. The length into which the fibres are cut is usually between 25 mm and 180 mm and varies according to the particular man made fibre concerned, the type of yarn to be manufactured and the nature of any other textile fibres with which they are to be mixed.
Waste (including noils, yarn waste and garnetted stock) of man made filaments or staple fibres is also included in this Chapter.
…
This Chapter does not include :
Textile fibres, not exceeding 5 mm in length (flock), of heading 56.01.
* * * *
NY R04929 classified the PVA fibers at issue in heading 5503, HTSUS, which provides for synthetic staple fibers, not carded, combed, or otherwise processed for spinning. While Chapter 55 generally provides for man made staple fibers, textile fibers of 5mm or less are classified in heading 5601, HTSUS, pursuant to the text of heading 5601, HTSUS, and the Explanatory Notes to Chapter 55. Heading 5601, HTSUS, specifically provides for “textile fibers, not exceeding 5 mm in length.” In addition, the General EN to Chapter 55 states that fibers of that chapter are cut into lengths of 25 mm to 180 mm, and textile fibers not exceeding 5mm in length of heading 5601 are specifically excluded in part (a) of the General EN to Chapter 55. As the instant fibers are cut to lengths of less than 5mm, they are therefore provided for in heading 5601, HTSUS, and excluded from classification in Chapter 55.
HOLDING:
By application of GRI 1, the subject PVA fibers are classified in heading 5601, HTSUS, specifically subheading 5601.30.00, HTSUS, which provides for “Wadding of textile materials and articles thereof; textile fibers, not exceeding 5 mm in length (flock), textile dust and mill neps: Textile flock and dust and mill neps.” The 2015 column one, general rate of duty is Free.
EFFECT ON OTHER RULINGS:
NY R04929, dated September 29, 2006, is hereby revoked.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division