885775 88 Ruling Active

The tariff classification of polyester staple fibers from Korea.

Issued May 10, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5503.20.0000

Headings: 5503

Product description

You have submitted a sample bag of 100% polyester staple fibers and included additional information about these fibers in response to our checklist letter, NY 883998 dated March 19, 1993. The sample's label indicates that the fibers measure 6 denier and are cut to lengths of 51 millimeters. They are also identified as "R-PET S/F, non-siliconized". The fibers have been crimped. We assume that these synthetic staple fibers have not been carded, combed or otherwise processed for spinning. In your letter dated March 15, 1993, you describe the reprocessed polyester staple fibers as polyester waste. However, Nosawa New York states in their April 5 letter to you that "During the formation process of filament - extruding process, the fiber obtained is not waste" and that the materials used to make the fiber are substandard chips or waste of filament or fiber. In our opinion, the fact that substandard materials were used to make the fibers does not make the subsequent extruded polyester fibers a waste product. The staple fibers are not a by-product, and they are usable for the intended purpose for which they were manufactured (as filling material).

CBP rationale

The applicable subheading for the staple fibers will be 5503.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic staple fibers; not carded, combed or otherwise processed for spinning; of polyesters.

Full text

NY 885775 May 10, 1993 CLA-2-55:S:N:N6:351 885775 CATEGORY: Classification TARIFF NO.: 5503.20.0000 Mr. John P. Onnen The Meyers Group (U.S.), Inc. 7484 Candlewood Road Harmans, MD 21077 RE: The tariff classification of polyester staple fibers from Korea. Dear Mr. Onnen: In your letter dated April 27, 1993, on behalf of Nosawa New York Inc., you requested a tariff classification ruling. You have submitted a sample bag of 100% polyester staple fibers and included additional information about these fibers in response to our checklist letter, NY 883998 dated March 19, 1993. The sample's label indicates that the fibers measure 6 denier and are cut to lengths of 51 millimeters. They are also identified as "R-PET S/F, non-siliconized". The fibers have been crimped. We assume that these synthetic staple fibers have not been carded, combed or otherwise processed for spinning. In your letter dated March 15, 1993, you describe the reprocessed polyester staple fibers as polyester waste. However, Nosawa New York states in their April 5 letter to you that "During the formation process of filament - extruding process, the fiber obtained is not waste" and that the materials used to make the fiber are substandard chips or waste of filament or fiber. In our opinion, the fact that substandard materials were used to make the fibers does not make the subsequent extruded polyester fibers a waste product. The staple fibers are not a by-product, and they are usable for the intended purpose for which they were manufactured (as filling material). The applicable subheading for the staple fibers will be 5503.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic staple fibers; not carded, combed or otherwise processed for spinning; of polyesters. The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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