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NY 869026

November 22, 1991
CLA-2-56:S:N:N3H:350 869026


TARIFF NO: 5602.10.9090; 6307.90.9490

Mr. Stephen J. Schilt
Pac Rim Trading
P.O. Box 2095
Santa Ana, CA 92707

RE: The tariff classification of a needleloom felt fabric and certain die-cut shapes made from such fabric. The country of origin will be either Taiwan or China.

Dear Mr. Schilt:

In your letter dated November 4, 1991, which was received by this office November 20, 1991, you requested a tariff classification ruling.

The instant sample consists of needleloom felt of acrylic man-made fiber construction. You state that this material will be sent to China in rolls measuring 36 inches in width and 50 yards in length where it will be die-cut into various configurations such as stars, circles, snowmen and even squares or rectangles before being shipped to the United States.

It is our position that the cutting of the fabric in China into various shapes and patterns (other than squares or rectangles) constitutes a substantial transformation and, as such, makes those articles products of China. The cutting of the rolls of fabric into squares or rectangles is not considered to be a substantial transformation and, as such, they remain a product of Taiwan for quota and duty assessment purposes.

The applicable subheading for the fabric, whether imported in rolls or squares or rectangles, will be 5602.10.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for needleloom felt and stitch bonded fiber fabrics. The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for the die-cut patterns (other than squares or rectangles) cut from such fabric, will be 6307.90.9490, HTS, which provides for other made-up articles, including dress patterns, other, other, other, other. The duty rate is 7 percent ad valorem.

The fabric, if imported as roll goods or in squares or rectangles falls within textile category designation 223. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. There are no textile restraints for any die-cut patterns deemed classifiable in item 6307.90.9490.

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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