The tariff classification of cotton/flax batting or wadding for use in upholstery, from Canada.
Issued July 16, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5601.21.0010
Headings: 5601
Product description
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,
Full text
NY A85596 July 16, 1996 CLA-2-56:RR:NC:TP:350 A85596 CATEGORY: Classification TARIFF NO.: 5601.21.0010 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
More rulings on the same tariff codes
Country of origin of cotton wadding; Classification; USMCA; Waste and scrap
The tariff classification of two wadding materials, for use as packing material, from Canada.
The tariff classification of nonwoven covers, for use in arts, crafts and holiday setting situations, from China.
The tariff classification of a "Brides Made Wedding Day Essentials Kit" from China, Taiwan and U.S.A.
The tariff classification of retail size rolls of absorbent cottonwadding, from Peru.
Classification of cosmetic pads; heading 9616; heading 5601
Revocation of NY 836728; Request for Reconsideration of NY A81384; Cosmetic Pads; Heading 9616; Heading 5601
The tariff classification of cotton wadding pads, identified as "Cotton Clouds", for cosmetic and other uses, from Taiwan.
The tariff classification of two needleloom felts and four wadding materials for underlay pad use in the automotive industry, from Mexico.
The tariff classification of four "cotton wool" (cotton wadding) products from the Republic of South Africa.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →