CLA-2-55:RR:NC:N3:351 L85101

Eugene F. Ricci
Pier International Customs Brokerage
61 Broadway
Suite 1115
New York, NY 10006

RE: The tariff classification of man-made staple fibers from Japan

Dear Mr. Ricci:

In your letter dated May 26, 2005, you requested a tariff classification ruling on behalf of Kuraray America, Inc., of New York City, NY.

The submitted sample is a bag of EVOH (Ethylene-vinylalcohol) fibers in loose fiber form. You indicate that the trade name is “Sophista” and that it is used in the knitted fabric industry, such as in the production of paint-roller fabrics. The unprocessed fibers will be imported in bails; carding and other processes will be done in the U.S.

The applicable subheading for the EVOH fibers will be 5503.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic staple fibers, not carded, combed, or otherwise processed for spinning: Other: Other. The 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. 177).

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