CLA-2-55:RR:NC:N3:351 K88825
Mr. James F. Zahrn
Sylvan Chemical Company, Inc.
P.O. Box 1926
Spartenburg, SC 29304-2403
RE: The tariff classification of partially oxidized polyacrylonile fibers from Scotland.
Dear Mr. Zahrn:
In your letter dated August 23, 2004, you requested a ruling on tariff classification. A sample was sent to our laboratory for analysis.
You describe the merchandise as partially oxidized polyacrylonile fibers. According to the lab, the sample is neither acrylic nor carbon fibers, but has an analysis of 80% carbon and 20% nitrogen by weight.
In your letter you suggest that the proper classification would be in subheading 6815.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical articles of graphite or other carbon. In order to be classified in this provision, according to the Explanatory Note for 68.15, at (2), carbon fibers and articles of carbon fibers must be produced by carbonizing organic polymers in filamentary forms. However, the instant merchandise is only partially oxidized and therefore does not meet the definition of a carbon fiber.
The applicable subheading for this product will be 5503.90.9000, HTS, which provides for synthetic staple fibers, not carded, combed or otherwise processed for spinning: Other: Other. The general rate of duty will be 4.3 percent ad valorem.
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