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NY 852336

MAY 29 1990

CLA-2-55:S:N:N3H:352 852336


TARIFF NO.: 5516.14.0010

Mr. Chu Lee
Empire Merchandise Co., Inc. c/o Nissho Iwai American Corporation
1372 Broadway
New York, New York 10018

RE: The tariff classification of 100% staple rayon printed fabric which has been woven in the Philippines and subsequently printed and finished in Korea.

Dear Mr. Lee:

In your letter dated May 1, 1990 you requested a classification ruling.

Accompanying your request were two samples of fabric. One of the samples is representative of the greige fabric which is woven in the Philippines. The second sample, which will be imported into the United States, represents the fabric which has been printed and finished in Korea from the Philippine woven greige fabric. The finished fabric is composed of 100% staple rayon and has been plain woven. It contains 30.7 single yarns per centimeter in the warp and 27.6 single yarns per centimeter in the filling. It is constructed using 30/1 c.c. yarns in both the warp and filling. The fabric weighs 119 g/m2 and will be imported in 140 centimeter widths.

Your correspondence indicates that you believe that the printed and finished fabric, which will be imported into the United States, remains a product of the Philippines for the purposes of The Multi-Fiber Arrangement under Section 204 of the Agricultural Act of 1956, as amended. You are correct. Section 12.130 of the Customs regulations states that a fabric must be both dyed and printed as well as being subjected to two additional finishing processes before it can be considered substantially transformed. Since the product that you intend to import is printed but is not dyed, it cannot be considered substantially transformed and therefore, remains a product of the Philippines for the purposes of The Multi-Fiber Arrangement. Consequently, this product would require a Philippine visa.

The applicable subheading for the plain woven printed fabric will be 5516.14.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of artificial staple fiber, containing 85 percent or more by weight of artificial staple fibers, printed, plain weave. The duty rate will be 17 percent ad valorem.

The printed plain woven rayon fabric falls within textile category designation 611. Based upon international textile trade agreements, products of the Philippines are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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