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NY 808177

April 25, 1995

CLA-2-52:S:N:N6:352 808177


TARIFF NO.: 5210.41.8000

Ms. Margaret R. Polito
Neville, Peterson & Williams
Counsellors At Law
80 Broad Street 34th floor
New York, NY 10004

RE: The tariff classification of woven fabric from Italy.

Dear Ms. Polito:

In your letter dated March 15, 1995, on behalf of your client Westpoint Stevens, Inc., you requested a tariff classification ruling.

You have submitted a sample of plain woven fabric containing yarns of different colors. Based upon the laboratory analysis, this textile product is composed of 63.6% cotton and 36.4% filament polyester. The fabric contains 47.2 single yarns per centimeter in the warp and 36.6 single yarns per centimeter in the filling. Weighing 100 g/m2, the average yarn number has been calculated to be 83 in the metric system.

Your letter of inquiry states that this fabric will be woven in the United States by Westpoint, a manufacturer of greige goods. The fabric will then be exported to Italy where it will be subjected to a continuous dyeing process. You are correct in your belief that this exported U. S. fabric does not qualify for classification under subheading 9802.00.50 of the Harmonized Tariff Schedule of the United States (HTS). Subheading 9802.00.50, HTS applies to articles exported from the U. S. for the purpose of repairs or alterations. Since this fabric will be subjected to a continuation of a manufacturing operation, the processing in Italy does not constitute a repair or alteration for the purpose of subheading 9802.00.50, HTS. Dollif & Company v. United States, 66 CCPA 77, CAD 1225 (1979); Guardian Industries Corp. v. United States 3 CIT 9 SLIP OP 82-4 (1982).

Therefore, duty will be assessed on the full value of the fabric including the cost or value of the greige goods as well as the cost of the processing in Italy.

The applicable subheading for the woven fabric will be 5210.41.8000, HTS, which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m2, of yarns of different colors. The rate of duty will be 15.5 percent ad valorem.

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
New York Seaport

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