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NY 815344

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November 3, 1995

CLA-2-59:R:N3:350 815344

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.10.2500; 9802.00.80

Ms. Martha A. Pierce - F2WH
Monsanto Company
800 N. Lindbergh Boulevard
St. Louis, Missouri 63167

RE: The tariff classification of U.S. made FLECTRON , a woven metalized conductive electromagnetic shielding fabric laminated with a fire retardant Poly-vinyl chloride (PVC) plastic sheet. Laminated in Ireland.

Dear Ms. Pierce:

In your letter dated September 14, 1995, logged in at our administerial unit on October 3, you requested a classification ruling and the applicability of subheading 9802.00.50.

This request is similar in nature to your request of September 8, 1995 (NY file 815345) in which a like fabric, a woven polyester taffeta plated with nickel/copper metal, was sent to Japan and laminated with a sheet or film of PVC, formulated to be fire retardant. The metal itself cannot be seen with the naked eye other than by change of color.

The fabric, product number 3035-213, sent to Ireland, is laminated or assembled with a sheet or film of white PVC plastic. Just the edges are trimmed and the material is returned on the roll without further fabrication. No material weights were furnished other than the mention that the polyester taffeta weighed 1.6 oz/sq.yd. This appears to be the weight of the base fabric before metalization. The furnished samples of the metalized fabric and the finished laminated fabric were informally weighed and found to be 2.6 oz/sq.yd. and 4.16 oz/sq.yd., respectively. The plastic accounts for less than 70 percent of the total weight of the finished fabric.

The accompanying literature mentions several applications for these EMI/RFI shielding products, such as enclosures, curtains, architectural shielding, cable wrap, tapes, shielding laminates, gaskets and grounding.

The applicable subheading for the PVC laminated woven polyester taffeta will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Textile fabrics laminated with plastics: With polyvinyl chloride, Of man-made fibers, other (not over 70 percent by weight of plastics). The duty rate will be 8.4 percent ad valorem.

You also ask if this material will fall into classification 9802.00.50, which relates to duty on alterations of goods.

The process that your woven goods undergo in Ireland is an assembly or further manufacturing process which is different from an alteration or repair.

Under:
ARTICLES EXPORTED AND RETURNED, ADVANCED OR IMPROVED ABROAD

Section XXII
U.S. Notes

In part reads:
2. (a) Except as provided in paragraph (b), any product of the United States which is returned after having been advanced in value or improved in condition abroad by any process of manufacture or other means, or any imported article which has been assembled abroad in whole or in part of products of the United States, shall be treated for the purposes of this Act as a foreign article, ... .

Subheading 9802.00.80 provides for:
Articles, except goods of heading 9802.00.90, 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 such as cleaning, lubricating and painting... with:
A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. note 4 of this subchapter)

Your laminated woven goods would qualify for this partial duty exemption if all conditions are met, which seems to be the case as presented.

This ruling is being issued under the provisions of Section 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

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See also:

• Tariff No.: 5903.10.25 - Textile fabrics nesoi,of man-made fibers,impregnated,coated,covered or laminated with polyvinyl chloride, n/o 70% by wt. rubber or plastics
• Tariff No.: 9802.00.50 - Articles returned to the U.S. after having been exported for repairs or alterations, nesi
• Tariff No.: 9802.00.80 - U.S. articles assembled abroad, which have not lost their physical identity or have not advanced in value or improved in condition abroad
• Tariff No.: 9802.00.90 - Textile and apparel goods, assembled in Mexico in which all fabric components were wholly formed and cut in the United States, etc.