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NY 882274





February 8, 1993

CLA-2-55:S:N6:351 882274

CATEGORY: CLASSIFICATION

TARIFF NO.: 5506.20.0000

Mr. Richard C. Shaw
Politex U.S., Inc.
660 Allied Industrial Blvd.
Macon, GA 31206

RE: The tariff classification of carded polyester staple fibers from Italy.

Dear Mr. Shaw:

In your letter dated January 18, 1993, you requested a tariff classification ruling.

You seek classification of carded, 100% polyester (PET) staple fibers. The length of the staple fibers is not indicated in your letter. You do refer to the product as staple fibers; therefore, we assume that the length into which the fibers are cut is between 25 mm and 180 mm. A sample of the fibers was not submitted with your request. The fibers will be used in the United States to make nonwoven fabric, which will then be used as a roof material.

The applicable subheading for the staple fibers will be 5506.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic staple fibers, carded, combed or otherwise processed for spinning, of polyesters. The rate of duty will be 6.5 percent ad valorem.

In your letter, your inquire about registering the American- made 100% PET chips or flakes prior to shipment to Italy so that no duty is due (U.S. Customs) when the 100% PET fibers are returned to Macon, Georgia. The American-made PET flakes have been substantially transformed into a new and different article of commerce, textile staple fibers; therefore, the country of origin will be considered Italy. A textile product processed in more than one country shall be a product of the country where it last underwent a substantial transformation. As such, it will be dutiable as a product of Italy with no allowance for American-made raw materials.

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.

Sincerely,

Jean F. Maguire

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