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NY 885052

April 29, 1993

CLA-2-56:S:N:N6:350 885052


TARIFF NO.: 5601.21.0090; 5601.22.0090

Mr. L.P. Beauchesne
Pacifico Cotton Rayon Converters, Inc.
19790 Telegraph Trail
Langley, B.C., Canada V3A 4P8

RE: The tariff classification of cotton balls, cotton/rayon blend balls and a beauty coil from Canada.

Dear Mr. Beauchesne:

In your letter dated April 9, 1993, you requested a tariff classification ruling.

The first item, consists of multi-purpose cotton balls which may be constructed from either raw cotton or comber cotton. Samples in two poly bags were furnished. One indicated a content of 360 balls and the other 100 balls. Additionally, they may be composed of a 50/50 blend of cotton and viscose rayon staple fibers. You believe the cotton and rayon to be of U.S. origin. When cotton and rayon fibers are further manufactured as is the case here, no allowance can be made for the American fibers. These balls are used in cosmetics, baby care and first aid.

Your letter also indicates that you wish to have the classification of a beauty coil. This coil is a "rope-like" material about one inch across and is composed of a 50/50 cotton and rayon blend. You indicate that it will be supplied to Beauty Salons in two pound and five pound corrugated containers. The product will be used on the head and under the hair line to protect the eyes and neck from the "perm" solution while the customer is receiving a permanent.

We do not have enough information on the "coil" to issue a ruling on its classification. We would need to know the following information: Describe, in detail, just how this coil is made, starting with how the fibers are received at your plant, what processes they go through and the types of machines that are used to the get the "coil" packed in its ready to ship condition. Diagrams or schematics would be helpful, but are not necessary. We will retain this sample in anticipation that you will be shortly responding to this request.

The applicable subheading for the all cotton balls will be 5601.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cotton wadding. The rate of duty will be 7.2 percent ad valorem.
The applicable heading for the balls composed of a 50/50 cotton and rayon blend, would be 5601.22.0090, HTS, which provides for articles of wadding, of man-made fibers. The duty rate is 12.5 percent ad valorem.

Goods classifiable under subheading 5601.21.0090, HTS, and 5601.22.0090, HTS, which have originated in the territory of Canada, will be entitled to 3.6 and 6.2 percent rates of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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