CLA-2-56:RR:NC:TP:350 A85596
Ms. Linda M. Hinchey
Border Brokerage Company
P.O. Box 3549
Blaine, WA 98231
RE: The tariff classification of cotton/flax batting or wadding for use in upholstery, from Canada.
Dear Ms. Hinchey:
In your letter dated June 28, 1996, on behalf of Western Fibers Ltd., you requested a tariff classification ruling.
You state that bales of picker cotton and first cut cotton will be imported into Canada from Texas in bales. Flax (10%), produced in Manitoba, Canada, will be combined in the hopper section with the picker cotton (10%) and first cut cotton fibers (80%) supplied from Texas in the garnet at Western Fibers facility in Canada. The fibers will be formed into uniform sized batts and we assume that this material will be imported in sheets or rolls (piece goods). You indicate that customers in the United States will be using this material to stuff mattresses or futons.
While you propose subheading 5202.91.0000, HTS, as the classification for this merchandise, that heading is only for garnetted stock. The fibers here have undergone a blending operation and were further processed into wadding.
Accordingly, the applicable tariff provision for the product will be 5601.21.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for ... wadding, of cotton, in the piece. The general rate of duty will be 6.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 George Barth at 212-466-5884.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division