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HQ 555773

December 10, 1990

CLA-2 CO:R:C 555773 RA


TARIFF NO.: 6212.10.10; 6212.90.00; 9802.00.80

Ms. Carolyn Bosanko
Designer, BOS Sexy playwear
4444 A. Wahine Koa Place
Honolulu, Hawaii 96821

RE: Applicability of subheading 9802.00.80, HTSUS, to certain brassieres and bustiers assembled in Indonesia from U.S. components

Dear Ms. Bosanko:

This is in response to your inquiry of September 22, 1990, addressed to the Regional Commissioner of Customs, New York Region, and referred to this office for reply on the tariff status of certain brassieres and bustiers assembled in Indonesia from U.S.-made fabric, beads, ribbons, and other trims.


You state that various fabrics and ornamentations are purchased from U.S. companies and sent to Indonesia where the fabrics will be sewn together and the ornamentation attached by sewing. The ornamentation consists of glass or plastic beads, ribbons, trim, and appliques. A sample of the finished product, consisting of a black bustier on which beads have been sewn to simulate leaves or flowers, has been submitted.


1. Whether the assembled garments are eligible for the partial duty exemption under subheading 9802.00.80, Harmonized Tariff Schedule of the United States (HTSUS).

2. What is the tariff classification of the assembled garments?


Subheading 9802.00.80, HTSUS, provides a partial duty exemption for:

[a]rticles 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.

Articles entered under this tariff provision are subject to a duty upon the full value of the imported assembled articles, less the cost or value of the U.S. components assembled therein, provided there has been compliance with the documentation requirements of section 10.24, Customs Regulations (19 CFR 10.24), copy enclosed. The exemption applies only to fabricated components of U.S. origin, and the fact that components were purchased in the U.S. is insufficient, by itself, to establish that they were produced in the U.S.

"Assembly" operations for purposes of HTSUS subheading 9802.00.80 mean the fitting or joining together of fabricated components, such that the components are in a fixed relationship to each other. Acceptable assembly operations are interpreted at section 10.16(a), Customs Regulations (19 CFR 10.16(a)), which specifically enumerates sewing as an acceptable means of assembly. In Headquarters Ruling Letter 555293 dated January 16, 1990, we held that U.S. denim blue jean jackets to which U.S. rhinestones were attached abroad by a crimping process were eligible for the partial exemption under subheading 9802.00.80, HTSUS. Further, assembly operations may be preceded, accompanied, or followed by operations of a minor nature which are incidental to assembly. See, 19 CFR 10.16(b).

Accordingly, allowances in duty may be made for fabricated components of U.S. origin which are assembled abroad by sewing to form brassieres and bustiers, upon compliance with the documentation requirements of 19 CFR 10.24 (copy enclosed).

The finished assembled brassieres are classifiable in subheading 6212.10.1020, HTSUS ("Brassieres, girdles ... and similar articles; brassieres: Containing lace, net or embroidery; Of man-made fibers"), which provides for a duty rate of 32% ad valorem. The textile category number is 649. The assembled bustiers are classifiable in subheading 6212.90.0030, HTSUS (,,Brassiers, girdles ... and similar articles; Other; Of man-made fibers"), which provides for a duty rate of 7% ad valorem. The textile category number is 659. Your sample is returned under separate cover.


Fabricated components consisting of fabrics and ornamentation of U.S. origin assembled abroad by sewing to form brassieres or bustiers are eligible for duty allowances under subheading 9802.00.80, HTSUS, provided the documentation requirements of 19 CFR 10.24 are met. The assembled brassieres and bustiers are classifiable in subheadings 6212.10.1020 and 6212.90.0030, HTSUS, respectively.


John Durant, Director
Commercial Rulings Division

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