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NY 895570

March 29, 1994

CLA-2-58:S:N:N6:351 895570


TARIFF NO.: 5806.10.2000; 6001.22.0000

Mr. Mark A. Walsh
Fritz Companies, Inc.
P.O. Box 61300
Charleston, SC 29419-1300

RE: The tariff classification of woven and knitted hook and loop fastener tapes from France.

Dear Mr. Walsh:

In your letter dated March 22, 1994, on behalf of Kendall Healthcare Products Co., you requested a tariff classification ruling.

You have submitted a sample of VELCRO-type hook and loop fastener tapes that consist of male and female portions. No item numbers were indicated in your letter. The hook (male) portion of the fastener tape is a fabric of woven pile construction that is made of 100% nylon. A coating, which is not visible to the naked eye, on the back side of the fabric makes the two selvages fast to prevent unraveling. The male portion of the sample measures 1 inch in width.

The loop (female) portion of the fastener tape is made of 100% nylon, and it is of brushed loop pile warp knit construction. A United States-made P.V.C. (vinyl) material is laminated to the back side of the French-made knit pile fabric. The P.V.C. portion makes up 60% of the total weight. The sample measure 3 7/8 inches in width and has two cut fast edges.

In your letter, you state that these materials will be cut into strips of minimum 9 inches. We are unable to provide a ruling unless you are more specific about the width to which the materials will be cut. This ruling will apply only to materials in the widths exhibited in the two samples you submitted, i.e., 1 inch and 3 7/8 inches, respectively for the male and female portions.

The applicable subheading for the woven "male" portion of the fastener tape will be 5806.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides narrow woven fabrics, other than goods of heading 5807; woven pile fabrics ...; of man-made fibers. The rate of duty will be 9.5 percent ad valorem.

The laminated knit pile fabric will be classifiable under the provision for pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted; looped pile fabrics; of man-made fibers, in subheading 6001.22.0000, HTS. The rate of duty will be 19.5 percent ad valorem.

No allowance in duty will be made under HTS subheading 9802.00.80 for the cost or value of the American-made P.V.C. material before exportation to France. Subheading 9802.00.80, HTS, provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States, but the cutting or slitting of fabric to width has been ruled to go beyond assembly.

Nor will there be an allowance in duty under HTS number 9802.00.50, which provides for articles exported for alterations. This provision has been ruled to not include intermediate operations which are performed in the manufacture of finished articles. The foreign processing is a manufacturing step needed to finish the article for its intended use; therefore, the provision for alterations will not apply.

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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