CLA-2-52:RR:NC:N3:351 J83542

Mr. Mike Seredinsky
Import Manager
SDV (USA) Inc.
150-10 132nd Ave.
Jamaica, NY 11434

RE: The tariff classification of cotton fibers from Brazil.

Dear Mr. Seredinsky:

In your letter dated April 8, 2003, you requested a ruling on behalf of Cuno, Inc., of Meriden, CT, on tariff classification.

You submitted samples of cotton fibers in two unspun forms. Both will be used in the manufacturing of a filtering device.

You refer to one as a cotton blanket media. It is carded cotton fibers in the form of a sheet, or blanket. The other, which you refer to as yarn, is twisted but not spun so it cannot be considered yarn for tariff purposes.

The carded cotton in both forms will be subject to the quantitative restriction described in additional U.S. note 10 to chapter 52, Harmonized Tariff Schedule of the United States (HTS). If this quota is not filled, the applicable subheading for the carded cotton will be 5203.00.1000, HTS, which provides for cotton, carded or combed; fibers of cotton processed but not spun; described in additional U.S. note 10 to this chapter and entered pursuant to its provisions. The rate of duty will be 5 percent ad valorem.

If this quota is filled, the applicable subheading for the carded cotton will be 5203.00.3000, HTS, which provides for cotton, not carded or combed; fibers of cotton processed but not spun; other. The merchandise will be subject to a rate of duty of 31.4 cents per kg.

The carded cotton in both forms must be entered under one of the following additional HTS subheadings, which will require the payment of the appropriate additional duties:

If entered during the effective period of safeguards, based upon value (with duty depending upon value as shown): 9904.52.44 through 9904.52.49, as applicable.

If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture: 9904.52.50.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division