CLA-2-39:S:N:N3G:221 857376
Mr. Kenneth N. Wolf
Taub & Carmel Inc.
33 Rector Street
New York, NY 10006
RE: The tariff classification of plastic sheets and rods from
Germany.
Dear Mr. Wolf:
In your letter dated October 19, 1990, on behalf of
Sustaplast Inc., you requested a tariff classification ruling.
The products will be made from nylon and/or acetal plastic
pellets purchased in the United States and exported to the parent
corporation in Germany. There, the raw materials will be
processed into semi-manufactured products in an extrusion
process. The imported products will be in the form of solid rods
of nylon or acetal, nylon sheets, and acetal sheets.
The applicable subheading for the nylon or acetal rods will
be 3916.90.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for monofilament of which any cross-
sectional dimension exceeds 1 mm, rods, sticks and profile
shapes, whether or not surface-worked but not otherwise worked,
of other plastics, other. The rate of duty will be 5.8 percent
ad valorem.
The applicable subheading for the nylon sheets will be
3920.92.0000, HTS, which provides for other plates, sheets, film,
foil and strip, of plastics, noncellular and not reinforced,
laminated, supported or similarly combined with other materials,
of polyamides. The rate of duty will be 4.2 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the sheets made of acetal resin.
Your request for a classification ruling should specify the
thickness of the sheets, whether or not they are on rolls, and
whether or not they are flexible.
You also request a ruling as to the applicability of item
9802.00.50, HTS, to the rods and sheets resulting from the
processing performed in Germany. This provision provides for the
assessment of duty on the value of repairs or alterations
performed on articles returned to the United States after having
been exported for that purpose.
The application of the alterations provision in item
9802.00.50, HTS, is precluded where the foreign processing
constitutes a step in the manufacture of the imported article.
Alterations are made only to completed articles and do not
include intermediate operations which are performed in the
manufacture of finished articles. Accordingly, the imported
sheets and rods are not eligible for tariff treatment under the
provisions of item 9802.00.50, HTS, and would be subject to duty
on the full value, including the cost of the resins which are
being provided free of charge to the parent company in Germany.
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