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NY 847477

CLA-2-56:S:N:N3H:350 847477


TARIFF NO.: 5601.21.0010

Ms. Alice Wagner
C.J. Tower Inc.
128 Dearborn Street
Buffalo, N.Y. 14207-3198

RE: The tariff classification of `Super Absorbent Cotton Wadding' from Canada.

Dear Ms. Wagner:

In your letter dated November 20, 1989, on behalf of Varatec (Canada) Inc., you requested a tariff classification ruling.

The subject wadding is composed of (by weight) bleached cotton thread waste (53%), bleached cotton linters (35%) and "super absorbent fiber" (12%). In a recent telephone conversation with this office, the super absorbent fiber was stated to be modified cotton linters which we interpret to mean that the linters were chemically processed to make a cellulosic man-made fiber. The three type of fibers are blended, then carded and lapped to produce a web approximately 1/2 inch thick. Your correspondence indicates that this wadding will be used in making personal hygeine products and will be imported in the following dimensions:

Width - 3 7/8" - 98.4mm.
Weight - 77 gram per Lin. metre.
Finished Roll O.D. - 22" - 560 mm.
Finished Roll Weight - 13.74 lbs. - 6.2 kg.

The applicable subheading for the wadding will be 5601.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for wadding, in the piece, of cotton. The rate of duty will be 7.2 percent ad valorem. This rate remains the same in 1990. Goods classifiable under subheading 5601.21.0010, HTS, which have originated in the territory of Canada, will be entitled to a 6.4 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. In 1990 this rate will be 5.7 percent ad valorem.

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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