The tariff classification of polyester staple fibers from Mexico

N259662 December 15, 2014 CLA-2-55:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5503.20.0045 Mr. Richard Brown Globe Express Services, Limited 8025 Arrowridge Boulevard Charlotte, NC 28273 RE: The tariff classification of polyester staple fibers from Mexico Dear Mr. Brown: In your letter dated November 20, 2014, you requested a tariff classification ruling on behalf of your client, Flexsteel Industries, Incorporated of Dubuque, Iowa. You submitted a sample of what you describe as Flexsteel item #42512, virgin conjugate 7 denier (which converts to 7.77 decitex), 64 millimeter, hollow, slick conjugated polyester staple fibers. We assume from the description that the fibers are not bi-component core-and-sheath in their extruded form. The fibers are used as fill in furniture production. The applicable subheading for the polyester staple fibers, item #42512, will be 5503.20.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for synthetic staple fibers, not carded, combed, or otherwise processed for spinning: of polyesters: Other:.. measuring 3.3 decitex or more but less than 13.2 decitex. The general rate of duty will be 4.3% ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. You mention in your letter that the fibers were produced in the United States and shipped to Mexico to be used there, but were returned to the U.S. unused. You allude to Chapter 98, HTSUS, which provides for American Goods Returned. You also allude to NAFTA. However, you have not actually claimed eligibility under any such provision, nor have you documented these claims. If you wish to claim such eligibility, you must substantiate your claim. The sample will be returned. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division