CLA-2-55:RR:NC:N3:351 G88044

A.H. Jerman
Director of Transportation
Newco Fibre Company
P.O. Box 5585
430 East 36 Street
Charlotte, NC 28299

RE: The tariff classification of viscose staple fiber made from bamboo pulp from Hong Kong.

Dear Sir or Madame:

In your letter dated March 5, 2001, you requested a ruling on tariff classification.

You submitted a sample of viscose staple fiber made from bamboo pulp. You state that the fiber is made by grinding the bamboo plant into a pulp, then chemically treating the pulp and mechanically extruding it into filament which is then mechanically cut into staple fiber.

The applicable subheading for this product will be 5504.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial staple fibers, not carded, combed or otherwise processed for spinning: of viscose rayon. The general rate of duty will be 4.5 percent ad valorem.

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 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division