The tariff classification of scrap carbon fibers from France.

N214773 May 21, 2012 CLA-2-68:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 6815.10.0000 Mr. Tony Guhr Carbon Fiber Remanufacturing 215 S. Main Street P.O. Box One Whitewater, Kansas 67154 RE: The tariff classification of scrap carbon fibers from France. Dear Mr. Guhr: In your letter dated April 23, 2012 you requested a tariff classification ruling. You provided technical specifications and photocopies for our review. The product is described as pre-oxidized polyacrylonitrile fibers consisting of 62 percent carbon. and measuring 12.5 microns in diameter. The fibers are scraps recovered from post industrial operations and will be imported for use in making brake pads, fire retardant fabric and insulation materials. Fibers packed in poly-lined bags will be shipped in gaylord boxes weighing 660lbs. You suggest that carbon fibers may be classified in Chapter 55, Harmonized Tariff Schedule of the United States (HTSUS), as synthetic man-made fibers under heading 55.01, which covers synthetic acrylic filament tow. However, the carbon fibers do not meet the terms of the definition of synthetic man-made fibers in found in Chapter 54 Note 1(a), which states: 1. Throughout the tariff schedule, the term "man-made fibers" means staple fibers and filaments of organic polymers produced by manufacturing processes, either: (a) By polymerization of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or (b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. The terms "synthetic" and "artificial", used in relation to fibers, mean: synthetic: fibers as defined at (a); artificial: fibers as defined at (b) [emphasis added].   Therefore, the scrap carbon fibers are not considered textile for tariff purposes and must be classified elsewhere in the tariff. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The General EN to chapter 55 states: This chapter does not include: (c) Carbon fibres and articles of carbon fibres, of heading 68.15. EN 68.15, in pertinent part, states: The heading covers: (2) Carbon fibres and articles of carbon fibres. Carbon fibres are commonly produced by carbonising organic polymers in filamentary forms. The products are used, for example, for reinforcement. The applicable subheading for the scrap carbon fibers will be 6815.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included: Non-electrical articles of graphite or other carbon. The rate of duty is free. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: tsca-hotline@epa.gov or by visiting their website at www.epa.gov. 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/. 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 Frank Cantone at (646) 733-3038. Sincerely, Thomas J. Russo Director National Commodity Specialist Division