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NY L83815




May 11, 2005

CLA-2-60:RR:NC:TA:352 L83815

CATEGORY: CLASSIFICATION

TARIFF NO.: 6005.32.0020; 6005.32.0080

Ms. Joyce A. Frase
Schott International, Inc.
P.O. Box 7152
Akron, Ohio 44306

RE: The tariff classification and marking of two warp knit polyester fabrics from Taiwan.

Dear Ms. Frase:

In your letter dated April 15, 2005 you requested a marking and tariff classification ruling.

Two samples of knit fabric accompanied your request for a ruling. The first, designated as sample A ”Daytime Window Fabric”, is a dyed warp knit tricot fabric composed of 100% polyester. It is constructed using a combination of 50 denier and 2/75 denier filament polyester yarns. Weighing approximately 90 g/m2, this product will be imported in 201 centimeter widths. Your correspondence indicates that this item will be used in the manufacture of window shades.

Sample B “Nightime Window Fabric” is a dyed warp knit fabric composed of 100% polyester. This product consists of an assemblage of polyester staple fibers forming a web or batt which has been stitch-bonded with warp knit chain stitches in a series of rows approximately 1.5 millimeters apart. Weighing approximately 215 g/m2, this fabric will be imported in 213 centimeter widths. Your letter indicates that this item will be used in the manufacture of window shades.

The applicable subheading for the warp knit fabric designated as sample A “Daytime Window Fabric” will be 6005.32.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004, of synthetic fibers, dyed, other, other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the warp knit fabric designated as sample B “Nightime Window Fabric” will be 6005.32.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004, of synthetic fibers, dyed, other, stitch-bonded goods. The rate of duty will be 10 percent ad valorem.

Your letter also requests a ruling on whether the imported fabrics are required to be individually marked with the country of origin if they are later to be processed in the U.S. by a U.S. manufacturer. A marked sample was not submitted with your letter for review.

Both the fabrics will be further manufactured in the United States. After import, the fabrics will be pleated, cut to an appropriate size and combined with various hardware transforming the fabrics into finished window shades or blinds.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. 19 CFR 134.1(d)(1) states that if an imported article will be used in manufacture, the manufacturer may be the ultimate purchaser if he subjects the imported article to a process which results in a substantial transformation of the article. The case of U.S. v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940), provides that an article used in manufacture which results in an article having a name, character or use differing from that of the constituent article will be considered substantially transformed and that the manufacturer or processor will be considered the ultimate purchaser of the constituent materials. In such circumstances, the imported article is excepted from marking and only the outermost container is required to be marked. See, 19 CFR 134.35.

In this case, the imported fabrics are substantially transformed as a result of the U.S. processing, and therefore the U.S. manufacturer is the ultimate purchaser of the imported fabrics and under 19 CFR 134.35 only the containers which reach the ultimate purchaser are required to be marked with the country of origin "Taiwan".

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 Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,

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