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NY A88344

November 1, 1996

CLA-2-59:RR:NC:TP:350 A88344


TARIFF NO.: 5911.40.0000

Ms. Pam Brown
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, GA 30349

RE: The tariff classification of filtration quality "teflon" felt, from England.

Dear Ms. Brown:

In your letter dated October 3, 1996, on behalf of Southern Felt Company, North Augusta, SC, you requested a tariff classification ruling. The supplier is Andrew Textile Industries, Bury, England.

The instant sample consists of a needleloom felt fabric composed of 100% "teflon" man-made fibers. Your correspondence indicates that this material will be used in filtration. The raw materials for this material (teflon fibers and teflon yarns) are produced by DuPont in the U.S. and supplied to Andrews Textile Industries in England via their office in Switzerland. The yarns are woven into a base scrim as indicated by your correspondence and sample, and the fibers are needled through this scrim to form the finished material.

You indicate that approximately 68 percent of the final value of this product is of U.S. origin and request an allowance in duty. Chapter 98, subheading 9802.00.80, HTS, provides for an allowance in duty for articles "assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process."

The processing performed on the raw materials of U.S. origin in England results in a substantial transformation of the raw materials used. Such materials required further fabrication and lost their physical identity in the new material. Accordingly, no allowance in duty can be made for the cost or value of the U.S. origin materials. You state that this fabric weighs 700g/m2.

The applicable subheading for the product will be 5911.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for straining cloth of a kind used in oil presses and the like. The rate of duty will be 12 percent ad valorem.

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

A copy of the ruling or the 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 George Barth at 212-466-5884.


Roger J. Silvestri

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