CLA-2-55:OT:RR:NC:N3:351
John F. McManus
Director, Corporate Compliance
ITOCHU International Inc.
335 Madison Avenue
New York, NY 10017
RE: The tariff classification of 100% viscose rayon staple fibers from Japan
Dear Mr. McManus:
In your letter dated October 27, 2008, you requested a tariff classification ruling on behalf of your subsidiary, ITOCHU Prominent USA LLC, of New York City, New York.
The submitted sample is identified as 100% viscose rayon staple fibers. You state that the decitex of the fibers is 3.3 and the staple length is 51 millimeters. Our examination indicates that the fibers have not been carded, combed, or otherwise processed for spinning.
The fibers are rendered flame-retardant by the addition of vitreous silica (CAS No. 7699-41-4) particles. In the imported condition, the viscose rayon fibers will constitute either 70% or 67% of the net weight, and the silica component will be either 30% or 33% of the net weight (these will be two distinct products, both known as “HOPE FR”). The product will appear indistinguishable from fibers without a silica component. The silica particles are contained on the fibers.
The applicable subheading for the 100% viscose rayon staple fibers will be 5504.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial staple fibers, not carded, combed, or otherwise processed for spinning: of viscose rayon. The rate of duty will be 4.3% ad valorem.
In your letter you ask whether subheading 9902.23.33, HTSUS, applies to this merchandise. By virtue of legislative action, that subheading offers duty-free treatment for merchandise meeting the following description:
Staple fibers of viscose rayon, not carded, combed, or otherwise processed for spinning, measuring 1.67 to 16.67 decitex and having a fiber length each measuring 20 mm or more but not over 150 mm (provided for in subheading 5504.10.00).
As described above, the merchandise in question meets the requirements for inclusion in subheading 9902.23.33, HTSUS. Accordingly, the subject viscose rayon staple fibers are entitled to beneficial treatment under HTSUS subheading 9902.23.33. The rate of duty is free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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