CLA-2-55:S:N6:351 882274
Mr. Richard C. Shaw
Politex U.S., Inc.
660 Allied Industrial Blvd.
Macon, GA 31206
RE: The tariff classification of carded polyester staple fibers
from Italy.
Dear Mr. Shaw:
In your letter dated January 18, 1993, you requested a tariff
classification ruling.
You seek classification of carded, 100% polyester (PET) staple
fibers. The length of the staple fibers is not indicated in your
letter. You do refer to the product as staple fibers; therefore, we
assume that the length into which the fibers are cut is between 25 mm
and 180 mm. A sample of the fibers was not submitted with your
request. The fibers will be used in the United States to make nonwoven
fabric, which will then be used as a roof material.
The applicable subheading for the staple fibers will be
5506.20.0000, Harmonized Tariff Schedule of the United States (HTS),
which provides for synthetic staple fibers, carded, combed or otherwise
processed for spinning, of polyesters. The rate of duty will be 6.5
percent ad valorem.
In your letter, your inquire about registering the American-made
100% PET chips or flakes prior to shipment to Italy so that no duty is
due (U.S. Customs) when the 100% PET fibers are returned to Macon,
Georgia. The American-made PET flakes have been substantially
transformed into a new and different article of commerce, textile
staple fibers; therefore, the country of origin will be considered
Italy. A textile product processed in more than one country shall be a
product of the country where it last underwent a substantial
transformation. As such, it will be dutiable as a product of Italy
with no allowance for American-made raw materials.
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