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NY N015450




September 5, 2007

CLA-2-63:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Pascal Benoist
Mauna Kai Hawaii, Inc.
P.O. Box 791259
Paia Maui, HI 96779

RE: The tariff classification of a non-woven abaca sheet from the Philippines

Dear Mr. Benoist:

In your letter dated July 30, 2007, you requested a tariff classification ruling. The sample that you submitted is being retained by this office.

You submitted a sheet made from what you say is abaca fibers. The fibers are in the raw state, not twisted into yarns. Heading 5305, Harmonized Tariff Schedule of the United States (HTSUS), provides for, inter alia, vegetable textile fibers including abaca fibers, raw or processed but not spun. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the tariff at the international level. While not legally binding, they facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings. It has therefore been the practice of the Customs and Border Protection to follow, whenever possible, the terms of the ENs when interpreting the HTSUS.

The EN to heading 53.05 states

The vegetable textile fibres classified here include: Abaca. Abaca (or Manila hemp) fibres are obtained from the sheathing leaf stalks of a certain type of banana tree (the Musa textilis Nee) cultivated mainly in the Philippine Islands. The fibres are obtained by scraping away the non-fibrous matter with knives or mechanically, and are classified here whether or not combed or otherwise prepared for spinning (e.g., in the form of slivers or rovings).

As such, the abaca fibers in the sheet are textile fibers for tariff purposes. These fibers have been formed into a coarse non-woven fabric by bonding them with glue. The sheet is approximately 22” square with a rough scalloped edge all around. This scalloped edging, indicating that the sheet is produced in the finished state, ready for use, makes the sheet “made up” according to Note 7 to Section XI, HTSUS. The sheet will be used as packaging material for flowers.

The applicable subheading for the abaca sheet will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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/.

Articles classifiable under subheading 6307.90.9889, HTSUS, which are products of the Philippines, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP."

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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