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NY N007095




February 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 5504.10.0000, 9902.23.33

Kristin Quigley
Logistics Manager
Kilop USA, Inc.
4100 Mendenhall Oaks, Suite 4100
High point, NC 27265

RE: The tariff classification of rayon staple fibers from Taiwan

Dear Ms. Quigley:

In your letter dated Feb. 14, 2007, you requested a tariff classification ruling.

The merchandise in question is described as viscose rayon staple fibers, 1.5 denier (1.67 decitex), 38mm and 51mm lengths, and 2 denier (2.22 decitex) or 3 denier (3.33 decitex) x 51mm. In a telephone conversation with National Import Specialist Mitchel Bayer you stated that the baled fibers were not carded, combed or otherwise processed for spinning.

The applicable subheading for this product 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 general rate of duty will be 4.3 percent ad valorem.

In your letter you ask whether subheading 9902.23.33, HTSUS, applies to this merchandise. By virtue of legislative action that subheading offers duty-free treatment for merchandise meeting the following description:

Staple fibers of viscose rayon, not carded, combed, or otherwise processed for spinning, measuring 1.67 to 16.67 decitex and having a fiber length each measuring 20 mm or more but not over 150 mm (provided for in subheading 5504.10.00).

As described above, the merchandise in question meets the requirements for inclusion in subheading 9902.23.33, HTSUS. Accordingly, the subject viscose rayon staple fibers are entitled to beneficial treatment under HTSUS subheading 9902.23.33. The rate of duty is free.

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/.

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 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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