CLA-2-55:S:N:N6:351 885775
Mr. John P. Onnen
The Meyers Group (U.S.), Inc.
7484 Candlewood Road
Harmans, MD 21077
RE: The tariff classification of polyester staple fibers from
Korea.
Dear Mr. Onnen:
In your letter dated April 27, 1993, on behalf of Nosawa New
York Inc., you requested a tariff classification ruling.
You have submitted a sample bag of 100% polyester staple
fibers and included additional information about these fibers in
response to our checklist letter, NY 883998 dated March 19,
1993. The sample's label indicates that the fibers measure 6
denier and are cut to lengths of 51 millimeters. They are also
identified as "R-PET S/F, non-siliconized". The fibers have been
crimped. We assume that these synthetic staple fibers have not
been carded, combed or otherwise processed for spinning.
In your letter dated March 15, 1993, you describe the
reprocessed polyester staple fibers as polyester waste. However,
Nosawa New York states in their April 5 letter to you that
"During the formation process of filament - extruding process,
the fiber obtained is not waste" and that the materials used to
make the fiber are substandard chips or waste of filament or
fiber. In our opinion, the fact that substandard materials were
used to make the fibers does not make the subsequent extruded
polyester fibers a waste product. The staple fibers are not a
by-product, and they are usable for the intended purpose for
which they were manufactured (as filling material).
The applicable subheading for the staple fibers 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; of polyesters. 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