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NY 894615

February 14, 1994

CLA-2-55:S:N:N6:351 894615


TARIFF NO.: 5503.10.0000

Mr. Gary L. Croskey
EMS-American Grilon Inc.
P.O. Box 1717
Sumter, SC 29151-1717

RE: The tariff classification of polyamide staple fibers made in Switzerland from supplied U.S. resin.

Dear Mr. Croskey:

In your letter dated January 31, 1994, you requested a tariff classification ruling.

You have submitted technical information about synthetic copolyamide staple fibers, named Grilon K-140 or Grilon HTX, produced in Switzerland by EMS-Chemie AG from American-made nylon resin. This resin, Grilon K-140E, is produced and exported in solid, granular or chip form; and then purified, melted and extruded into filaments in Switzerland. These filaments are spun, drawn or stretched, crimped, heat-set, and finally cut into staple fibers which are subsequently baled and shipped back to the United States. In your letter, you state that you believe the product should be imported duty free with duty only being charged on the processing done abroad. No sample of the staple fibers was submitted with your correspondence. We assume that the staple fibers have not been carded, combed or otherwise processed for spinning.

Section 12.130(b), Customs Regulations, provides that where a product is processed in more than one country or territory, it shall be the product of that country or territory where it last underwent a substantial transformation. A textile product will be considered to have undergone a substantial transformation if it has been transformed by means of substantial manufacturing or processing operations into a new and different article of commerce. Therefore, Switzerland will be the country of origin of EMS- Chemie's staple fibers produced from American-made raw materials.

The applicable subheading for the staple fibers will be 5503.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic staple fibers, not carded, combed or otherwise processed for spinning, of nylon or other polyamides. The rate of duty will be 4.9 percent ad valorem.

There will be no allowance for the value of the supplied resin under subheading 9802.00.50 or 9802.0080, HTS, which provide for articles exported for alterations or assembly, respectively. Duty will be charged on the total value of the finished fibers including both the costs of the supplied materials and the processing done abroad.

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

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