CLA-2-56:OT:RR:NC:TA:350
Ms. Kim M. Lamberton
Deringer Logistics Consulting Group
1 Lincoln Boulevard, Suite 225
Rouses Point, NY 12979
RE: The tariff classification of two wadding materials, for use as packing material, from Canada.
Dear Ms. Lamberton:
In your letter dated October 12, 2010, you requested a tariff classification ruling. The manufacturer is Kosma-Kare, Canada.
You supplied two representative samples which were identified as A and B.
Samples A and B are similar in their manufacture, differing only in their fiber composition. Your letter states sample A is cotton and sample B is composed of rayon man-made fibers. According to your correspondence, the manufacturing process for both materials is as follows:
Raw material consisting of either cotton or rayon man-made fibers are put into a feeder.
The feeder transfers the material to an opener.
The material is then blown into a chute which feeds it into a carding machine.
The material is carded, and extruded as a web.
The web is then laid over multiple times (a minimum of 10 times).
The resulting multilayered product is then sent through a compression device (calendre rollers) in order to increase the cohesion of the fibers.
The resulting product consists of coils that take the form of flexible, spongy, high bulk strips that have an even thickness throughout. This manufacturing process, we conclude, rises to the level of a wadding for tariff purposes. You write that these materials, which we presume are being imported in continuous lengths as piece goods, will ultimately be used as a packaging material after their importation into the United States.
The applicable subheading for sample A will be 5601.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … wadding in the piece, … of cotton. The rate of duty will be 3.6 percent ad valorem.
The applicable subheading for sample B will be 5601.22.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wadding in the piece, … of man-made fibers. The rate of duty will be 6.3 percent ad valorem.
While your letter suggests classification of samples A and B should be in tariff subheadings 5601.21.0090 and 5601.22.0090, respectively, this would not be correct. Those provisions would apply had these materials been cut to size and shape and used as is, that is, as articles, without any further trimming or fabrication. In any case, this only results in a change in the tariff suffix while the duty rate remains the same.
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division