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NY 806034

January 30, 1995

CLA-2-42:S:N:N6:341 806034


TARIFF NO.: 4202.92.3030; 9802.00.9000

Mr. Juan Cienfuegos
Juan E. Cienfuegos, Jr. CHB
14417 Import
Laredo, TX 78041

RE: The tariff classification and 9802 eligibility of a sports bag from Mexico.

Dear Mr. Cienfuegos:

In your letter, received in this office January 19, 1995, on behalf of Fernando De Silva Garza dba/Kodiak Manufacturera Textil, S.A. DE C.V., you requested a tariff classification ruling addressing the eligibility of 9802 as it relates to the sample submitted.

A sample of a duffle style sports bag has been submitted. It consists only of 100 percent nylon textile materials, is unlined, and has woven double handle straps. The bag has a plastic zipper closure. You have stated that all the textile components are cut to shape in the United States and are exported to Mexico for assembly into a finished bag. Based upon the sample submitted, it appears that the only assembly performed in Mexico will be simple sewing.

The applicable subheading for the sports bag of 100 percent nylon woven fabric will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 19.8 percent ad valorem.

You have suggested that the article be subject to tariff number 9802.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for a duty free status. Subheading 9802.00.9000 provides for: Textile and apparel goods, assembled in Mexico in which all fabric components where wholly formed and cut in 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; provided that goods classifiable in chapters 61, 62 or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly as provided for herein.

All requirements of subheading 9802.00.9000 must be satisfied before a textile good can be afforded a duty free status.

On the basis of the information presented, it is our opinion that the nylon sports bag, as described, is eligible for treatment within subheading 9802.00.9000, HTSUSA.

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.


Jean F. Maguire
Area Director
New York Seaport

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