CLA-2-55:OT:RR:NC:TA:351
Kim Young
BDP International, Inc.
2929 Walker Road, NW
2nd Floor
Grand Rapids, MI 49544
RE: The tariff classification of rayon staple fibers from China
Dear Ms. Kim:
In your letter dated May 21, 2009 you requested a tariff classification ruling on behalf of your client, Meijer Distribution.
The submitted sample is identified in your letter as bed fluff nesting material (Item# SAM474) for small rodent pets such as gerbils or hamsters. It is viscose cellulose staple fibers derived from pine wood; this is considered an artificial fiber for tariff purposes. Note 1(b) to Chapter 54, Harmonized Tariff Schedule of the United States (HTSUS), noted.
The applicable subheading for the rayon staple fibers will be 5504.10.0000, 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.
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