CLA-2-59:RR:NC:TP:350 A88344
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.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division