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NY H83433

July 20, 2001

CLA-2-52:RR:NC:N3:351 H83433


TARIFF NO.: 5203.00.1000, 5203.00.3000

Mr. L.P. Beauchesne
Pacifico Cotton Rayon Converters Inc.
Unit F 102 –19720 - 94A Avenue
Langley, B.C., Canada V1M 3B7

RE: The tariff classification of cotton/rayon sliver from Canada.

Dear Mr. Beauchesne:

In your letter dated July 4, 2001, you requested a ruling on tariff classification.

You submitted a sample of sliver made of carded cotton and rayon. It is 70% cotton and 30% rayon. The slivers are coiled. They are used by cosmeticians for cleaning and prepping nails prior to the addition of artificial nail tips and again prior to applying nail polish. The coiled slivers will be sold in 3-, 5-, 15-, and 17-pound cases under the name Unique Absorbent Cotton Coil.

You state that the item is manufactured with cotton grown and processed in the United States, and with rayon manufactured in the U.S. When cotton and rayon fibers are further manufactured, as is the case here, no allowance can be made for the American fibers.

Your letter suggests that this merchandise is perhaps classifiable in subheading 5601, Harmonized Tariff Schedule of the United States (HTS), which provides for wadding of textile materials and products thereof. However, wadding, as defined for tariff purposes, is made by superimposing several layers of carded or air-laid textile fibers one on the other and then compressing them in order to increase the cohesion of the fibers. Further, wadding takes the form of high bulk sheet. It is obvious that the slivers do not fit this definition.

The cotton/rayon slivers, in chief weight of cotton, will be subject to the quantitative restriction described in additional U.S. note 10 to chapter 52, HTS. If this quota is not filled, the applicable subheading for the cotton/rayon slivers will be 5203.00.1000, HTS, which provides for cotton, carded or combed; fibers of cotton processed but not spun; described in additional U.S. note 10 to this chapter and entered pursuant to its provisions. The rate of duty will be 5 percent ad valorem.

If this quota is filled, the cotton/rayon slivers will be classified under subheading 5203.00.3000, HTS, which provides for cotton, not carded or combed; fibers of cotton processed but not spun; other. The merchandise will be subject to a rate of duty of 31.4 cents per kg.

You have not supplied us with any value information, but the slivers must be entered under one of the following additional HTS subheadings, which will require the payment of the appropriate additional duties:

If entered during the effective period of safeguards, based upon value (with duty depending upon value as shown): 9904.52.44 through 9904.52.49, as applicable.

If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture: 9904.52.50.

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 212-637-7086.


Robert B. Swierupski

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