CLA-2-51:S:N:N6:351 805566
Mr. V.T. Whitlock
OneUp Enterprises, Inc.
P.O. Box 581009
Salt Lake City, Utah 84103
RE: The tariff classification of wool tops from India.
Dear Mr. Whitlock:
In your letter dated December 9, 1994, you requested a
classification ruling.
In your correspondence, you propose to ship United States
grown domestic greasy wool to India for processing into wool tops.
No sample of the wool tops has been submitted with your request.
We assume that the greasy wool will undergo cleaning (degreasing,
scouring and carbonizing), carding and combing processes in India
to make it into tops. In your letter, you suggest that
classification in Chapter 98 of the Harmonized Tariff Schedule of
the United States (HTS), which applies to articles exported and
returned to the U.S., would mean that the dutiable tariff rate
would apply to the cost of processing only. However, none of the
Chapter 98 provisions will apply, and there will be no allowance
for the value of the supplied materials.
The applicable subheading for the wool tops will be
5105.29.0000, HTS, which provides for wool and fine or coarse
animal hair, carded or combed (including combed wool in fragments);
wool tops and other combed wool; other. The duty rate will be 5.9
percent ad valorem plus 7.3 cents per kilogram.
The wool tops fall within textile category designation 400.
Based upon international textile trade agreements, products of
India are subject to the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes, to obtain
the most current information available, we suggest that you check,
close to the time of shipment, the Status Report on Current Import
Quotas (Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local Customs
office.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport