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NY 808796

May 2, 1995

CLA-2-62:S:N:N5:357 808796


TARIFF NO.: 6201.93.3511; 6211.33.0091

Mr. Andrew Luhtala
Almarin/PSD Int'l Inc/Ltd
718 S. Federal Highway
Lake Worth, FL 33460

RE: The tariff classification of outerwear jackets and a ballistic vest from Finland; Returned Goods; Assembly

Dear Mr. Luhtala:

In your letter dated March 27, 1995, you requested a tariff classification ruling. Samples of two jackets and a "vest" were submitted and are being returned.

Style 004 Pilot, a jacket, was previously the subject of a ruling, NY 885558, and therefore will not be ruled on here. The classification of the other garments follows.

Style 005 Pilot-Super Light is a woven man-made fiber jacket that extends to the upper thigh area. It has a full-front opening with a two-way zipper closure, an elasticized bottom, zippers extending the length of both sleeves and covered with a contrasting colored fabric, slant pockets at the waist, an inner breast pocket with a zipper closure, elasticized cuffs and a ballistic collar, which contains a roll-up hood with a drawstring. The jacket has a self-fabric lining.

The second item, B-010, is described as a ballistic vest. It is a sleeveless garment of woven fabric with various snaps that can be used to attach it to a jacket such as the style 005. It contains an inner semi-rigid material for protection.

The applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's or boys' anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.3 percent ad valorem.

The applicable subheading for the ballistic vest will be 6211.33.0091, Harmonized Tariff Schedule of the United States

(HTS), which provides for other men's or boys' garments, of man- made fibers. The rate of duty will be 16.9 percent ad valorem.

Heading 9802 provides 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 such as cleaning, lubricating, and painting. All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. Any significant process, operation, or treatment whose primary purpose is the fabrication, completion, physical or chemical improvement of a component precludes the application of the exemption under subheading 9802.00.80, HTSUS, to that component.

Your letter indicates that with the exception of an inflatable bladder which will be added to the jacket after importation into the United States, all other materials and components used in production of these articles are of U.S. origin and are cut here. You also referred to a ballistic collar as having foam from Switzerland. It is not clear if this collar is the same as the permanently attached collar on style 005, or if it involves a separate article. If part of the jacket, that portion would not be eligible for a duty reduction under heading 9802. The remaining portions, if products of the United States and meeting the above requirements, may be eligible for a duty allowance under HTS heading 9802 upon their return. An article entered under this tariff provision is subject to duty upon the full value of the assembled article, less the cost or value of such U.S. components, upon compliance with the documentary requirements of section 10.24, Customs Regulations (19 CFR 10.24).

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

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