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NY A82084

April 8, 1996

CLA-2-81:RR:NC:GI:115 A82084


TARIFF NO.: 8108.90.3060; 9802.00.40

Mr. Lin Applequist
Lenfeld, Ltd.
557 Roy Street, Suite 190
Seattle, WA 98109

RE: The tariff classification of a titan-mesh safety glove from Sweden.

Dear Mr. Applequist:

In your letter dated March 25, 1996, you requested a tariff classification ruling.

The subject item, model #103, is described as the Ergoflex Titan-mesh glove. The glove is a safety device for workers performing the most grueling jobs in the competitive food processing industry. It is made of titanium and comes in 15 different sizes. Under a warranty arrangement with the supplier, any repairs which would be necessitated would be provided for by the supplier free of charge.

The applicable subheading for the safety glove will be 8108.90.30.60, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of titanium: other. The duty rate will be 5.5% ad valorem.

HTSUS subheading 9802.00.40 provides a partial duty exemption for articles returned to the United States after having been exported to be advanced in value or imported in condition by means of repairs or alterations made pursuant to a warranty. Articles entitled to this partial duty exemption are dutiable only upon the value of the foreign repairs or alterations, upon compliance with the documentary requirements of section 10.8, Customs Regulations (19 CFR 10.8). This subheading applies to your merchandise in your situation.

U.S. Notes 3 (a) for chapter 98 further cites that the value of repairs, alterations, processing or other change in condition outside the U.S. shall be:

(i) The cost to the importer of such change; or (ii) If no charge is made, the value of such change
as set out in the invoice and entry papers; and except that, if the appraiser concludes that the amount so set out does not represent a reasonable cost or value, then the value of the change shall be determined in accordance with section 402 of the Tariff Act of 1930, as amended.

This ruling is being issued under the provisions of Part 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.


Roger J. Silvestri

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