CLA-2-52:RR:NC:N3:351 L80300
Mr. Polikarp Antosiewicz
155 Cleveland Ave.
Staten Island, NY 10308
RE: The tariff classification of wall covering components from Germany.
Dear Mr. Antosiewicz:
In your letter dated Oct. 12, 2004, you requested a ruling on tariff classification.
You sent us samples of items that, when combined, will create a spreadable wall covering. The first item listed is scrap cotton fibers. The second item is scrap viscose (rayon) in the form of textile flock. The third item is polyester and nylon scrap yarn. The fourth item is glue, which you describe as “cellulosic CMC 100%.” The fifth item is 100% polyester glitter.
The final item is described as scrap colored fibers made from scrap viscose and acetate. However, it appears to be flakes of plastics. For purposes of this ruling, we assume this item to be a mix of viscose flakes and acetate flakes.
The applicable subheading for the cotton scrap fibers will be 5202.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for cotton waste, other, other, other. The merchandise will be free of duty.
The applicable subheading for the scrap viscose (rayon) in the form of textile flock will be 5601.30.0000, HTS, which provides for textile flock, dust, and mill neps. The merchandise will be free of duty.
The applicable subheading for the polyester and nylon scrap yarn, if predominantly nylon by weight, will be 5505.10.0020, HTS, which provides for waste of nylon fibers (including noils, yarn waste, and garnetted stock). If the polyester predominates, the applicable subheading will be 5505.10.0040, HTS, which provides for waste of polyester fibers. In either case, the merchandise will be free of duty.
The applicable subheading for the cellulose-based glue will be 3506.91.0000, HTS, which provides for other adhesives based on rubber or plastics. The duty is 2.1 percent ad valorem.
The applicable subheading for the plastic glitter will be 3926.90.9880, HTS, which provides for other articles of plastics…other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the scrap colored flakes made from scrap viscose and acetate will be 3915.90.0090, HTS, which provides for waste, parings and scrap, of plastics…of other plastics…other. The rate of duty will be free.
This ruling is being issued based on the facts and item descriptions as stated above, taken from your letter. The merchandise, upon importation, may be subject to laboratory analysis by Customs and Border Protection to verify the actual fiber content and make-up of each item. Please be advised that a variation from the above stated contents may affect the classification of the subject merchandise.
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