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NY 887644

July 7, 1993

CLA-2-52:S:N:N6:351 887644


TARIFF NO.: 5205.25.0000

Mr. Thomas M. Kull
Walder & Kull, Attorneys at Law (Switzerland) c/o Mr. Edward R. Cole
Drennan, Shelor, Cole and Evins, Attorneys at Law P.O. Box 5446
Spartanburg, SC 29303

RE: The tariff classification of combed singles cotton yarn spun in Switzerland from United States grown fibers.

Dear Mr. Kull:

In your letter dated June 21, 1993, on behalf of your client Hermann Buhler AG, you requested a tariff classification ruling.

In your additional fax correspondence dated July 2, 1993, you have submitted information about the 100% cotton yarn that will be exported to the United States, as follows: the product is a singles yarn made with combed fibers, and it measures either 100 or 128 metric number (nm). Also, the product is not put up for retail sale or sewing thread, and it is not bleached or mercerized.

The applicable subheading for the yarn will be 5205.25.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cotton yarn (other than sewing thread), containing 85 percent or more by weight of cotton, not put up for retail sale, single yarn, of combed fibers, exceeding 80 nm. The rate of duty will be 12 percent ad valorem.

On behalf of your client, you also ask several questions about the country of origin of the yarn spun in Switzerland entirely or partially from 100% Pima cotton fibers, grown in the Western part of the United States. You seek to reduce or avoid the U.S. importer's responsibility to pay Customs duties under various proposed situations. According to Customs Regulation 12.130 (e)(ii), "An article or material usually will be a product of a particular foreign territory or country, or insular possession of the U.S., when it has undergone prior to importation into the U.S. in that foreign territory or country, or insular possession any of the following: (ii) Spinning fibers into yarn." Therefore, no allowance will be made for the American-grown cotton substantially transformed in to a new product, cotton thread, in Switzerland.

As a product of Switzerland, visa/quota requirements that normally apply to certain other countries' textile exports to the United States will not be applicable.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).


Jean F. Maguire
Area Director

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