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NY 857376

October 24, 1990

CLA-2-39:S:N:N3G:221 857376


TARIFF NO.: 3916.90.5000; 3920.92.0000

Mr. Kenneth N. Wolf
Taub & Carmel Inc.
33 Rector Street
New York, NY 10006

RE: The tariff classification of plastic sheets and rods from Germany.

Dear Mr. Wolf:

In your letter dated October 19, 1990, on behalf of Sustaplast Inc., you requested a tariff classification ruling.

The products will be made from nylon and/or acetal plastic pellets purchased in the United States and exported to the parent corporation in Germany. There, the raw materials will be processed into semi-manufactured products in an extrusion process. The imported products will be in the form of solid rods of nylon or acetal, nylon sheets, and acetal sheets.

The applicable subheading for the nylon or acetal rods will be 3916.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross- sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of other plastics, other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the nylon sheets will be 3920.92.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polyamides. The rate of duty will be 4.2 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the sheets made of acetal resin. Your request for a classification ruling should specify the thickness of the sheets, whether or not they are on rolls, and whether or not they are flexible.

You also request a ruling as to the applicability of item 9802.00.50, HTS, to the rods and sheets resulting from the processing performed in Germany. This provision provides for the assessment of duty on the value of repairs or alterations performed on articles returned to the United States after having been exported for that purpose.

The application of the alterations provision in item 9802.00.50, HTS, is precluded where the foreign processing constitutes a step in the manufacture of the imported article. Alterations are made only to completed articles and do not include intermediate operations which are performed in the manufacture of finished articles. Accordingly, the imported sheets and rods are not eligible for tariff treatment under the provisions of item 9802.00.50, HTS, and would be subject to duty on the full value, including the cost of the resins which are being provided free of charge to the parent company in Germany.

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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