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NY 814303

October 19, 1995

CLA-2-52:R:N3:351 814303


TARIFF NO.: 5203.00.1000; 5203.00.3000; 9904.52.49; 9904.52.50

Mr. Jim Reynolds
John A. Steer Co.
28 S. Second Street
Philadelphia, PA 19106

RE: The tariff classification of U.S. carded cotton fibers dyed in Italy.

Dear Mr. Reynolds:

In your letter dated August 29, 1995, on behalf of Valdese Manufacturing, you requested a tariff classification ruling.

You have submitted a sample coil of undyed 100% cotton fibers described in your letter as having a staple length of 27.78 millimeters (mm) and not carded or combed. However, our New York laboratory has determined that the submitted sample's fibers are carded sliver, and that they do not detect the presence of any agglutinating substances. Clean cotton fibers appear to have been entered a carding machine and come out in a rope-like form, measuring approximately one inch across, as sliver. The U.S.-grown carded sliver will be sent to Italy to be dyed before being returned to the United States. The dyed cotton will be principally used in the U.S. to make cotton yarns. The cost of cotton sliver is $1.98 per kilogram and the cost of dyeing is $1.10 to $1.60 per pound depending upon color.

The Italian-dyed cotton will be subject to a quantitative restriction of 1000 kilograms, as described in additional U.S. note 10 to chapter 52, Harmonized Tariff Schedule of the United States (HTS). If this quota is not filled, the applicable subheading for the cotton fibers will be 5203.00.1000, HTS, which provides for cotton, carded or combed; fibers of cotton processed but not spun; described in additional U.S. note 10 to this chapter and entered pursuant to its provisions. The merchandise will be dutiable at a rate of 5 percent ad valorem, based on the full value of the cotton, including both the cost of the material and the cost of dyeing.

If this quota is filled, the cotton will be classified under subheading 5203.00.3000, HTS, which provides for cotton, not carded or combed; fibers of cotton processed but not spun; other. The merchandise will be subject to a rate of duty of 36 cents per kilogram. In addition, based on the value information that you have provided, the goods should be entered under one of the following HTS subheadings:

If entered during the effective period of safeguards, based upon value (with duty depending upon value as shown):

9904.52.49 Valued $0.50/kg or more: No additional duty

9904.52.50 If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture: 12›/kg

At the time of issuance of this ruling, the safeguards based upon value were in effect.

With regard to country of origin marking requirements, you have indicated that the cotton itself is incapable of being marked, and you have inquired whether marking the import cartons "U.S. Origin Cotton - dyed in Italy" would be acceptable. This would be an acceptable method of marking in this instance.

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 or control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jeff Konzet at 212-466-5885.


Roger J. Silvestri
National Commodity

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