Classification of Reemay, a spunbonded polyester fiberfilament nonwoven material

HQ 953706 April 13, 1993 CLA-2 CO:R:C:T 953706 jlj CATEGORY: Classification TARIF NO.: 5603.00.9070 Mr. Charles E. Ellis Intercontinental Transport Services, Inc. 9569 Benford Road Orlando, Florida 32827 RE: Classification of Reemay, a spunbonded polyester fiber filament nonwoven material Dear Mr. Ellis: In your letter of March 23, 1993, you requested a tariff classification under the Harmonized Tariff Schedule (HTS) for Reemay, a nonwoven material to be manufactured in the United States and exported to Canada. The material will be exported by your client, Palm Tree Packaging of Apopka, Florida. You submitted a sample of Reemay along with your letter. FACTS: The sample, Reemay, is a material of spunbonded (filament) nonwoven man-made fiber construction. You state that it is of polyester. ISSUE: What is Reemay's HTS export classification? LAW AND ANALYSIS: Classification of merchandise under the HTS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relevant section or chapter notes. Reemay is specifically provided for under the provision for nonwovens, whether or not impregnated, coated, covered or laminated, of filaments, in subheading 5603.00.9070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The HTS is an international tariff down to the subheading (6-digit) level. Accordingly, the Canadian classification beyond the 6- digit level may differ from the United States classification. HOLDING: Reemay is classified in subheading 5603.00.9070, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division