CLA-2-52:OT:RR:NC:N3:351
Ms. Maria B. DiMenna
True Scene Modeling
P.O. Box 1322
7306 Bear Ridge Road
N. Tonawanda, NY 14120
RE: The tariff classification of cotton waste from China
Dear Ms. DiMenna:
In your letter dated Oct. 24, 2011, you requested a tariff classification ruling.
You submitted a sample bag of a product you call Landscape Modeling Fibre. It is composed of waste cotton fibers that you state are recovered by the manufacturer from textile fabrics or garments. Specifically, you state the contents to be cotton cellulose, cotton thread, and powdered adhesive. Our examination reveals fibers in small clumps; the fibers themselves are approximately 5 mm in length. The product will be marketed for use as a modeling compound.
You state that this product was originally manufactured to be a wall covering and you state that the manufacturer classified it in tariff subheading 3214.90 which provides for “Painters' fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like.” However, this product does not meet the tariff description for goods of heading 3214 found in the Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level. You also state that when imported into Canada it was classified in tariff heading 5505, which provides for “Waste (including noils, yarn waste and garneted stock) of man made fibers.” However, because this product is cotton, that provision is incorrect.
The applicable subheading for the cotton waste fibers will be 5202.99.5000, HTSUS, which provides for cotton waste, other, other, other. The merchandise will be free of duty.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
The sample will be retained in our official case file.
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