N305499 N3 Ruling Active

The tariff classification of rayon staple fibers from China

Issued August 21, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5504.10.0000

Headings: 5504

Product description

You submitted a description of rayon staple fibers.

CBP rationale

The applicable subheading for polyester staple fibers will be 5504.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial staple fibers, not carded, combed, or otherwise processed for spinning: of viscose rayon.

Full text

N305499 August 21, 2019 CLA-2-55:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5504.10.0000 Mr. Michael A. Murray DeSales Trading Company, Inc. P.O. Box 269 609 Tucker Street Burlington, NC 27216 RE: The tariff classification of rayon staple fibers from China Dear Mr. Murray: In your letter dated July 29, 2019, you requested a tariff classification ruling. You submitted a description of rayon staple fibers. You state that the rayon staple fibers have a decitex (Dtex) of 1.11, 1.33, 1.67, and 1.70 and are cut to different lengths of 38 mm and 40 mm. The product is imported in bales and will be used in commercial applications of nonwoven textiles. The applicable subheading for polyester staple fibers will be 5504.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial staple fibers, not carded, combed, or otherwise processed for spinning: of viscose rayon. The rate of duty will be 4.3 percent ad valorem. The general rate of duty will be 4.3 percent 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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