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NY A82980

April 30, 1996

CLA-2-85:RR:NC:GI:113 A82980


TARIFF NO.: 8516.90.9000

Ms. Joann Frank
Rimco Resources, Inc.
880 East Santa Clara Street
Ventura, CA 93001

RE: The tariff classification of coffee filter baskets from Hong Kong

Dear Ms. Frank:

In your letter of no date, received in this office on April 22, 1996, on behalf of Northwest Etch Technology, you requested a tariff classification ruling.

The merchandise is coffee filter baskets. The baskets are composed of a steel mesh in a cylindrical polyethylene frame. The filter is 4 inches in diameter at the top, tapering to 3 inches in diameter at the bottom. It is designed to replace paper filters in domestic coffee makers.

The applicable subheading for the coffee filter baskets will be 8516.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of other electrothermic appliances used for domestic purposes. The rate of duty will be 3.9 percent ad valorem.

You also requested information as to the applicability of partial duty exemption under item 9802.00.80 of the Harmonized Tariff Schedule of the United States (HTSUS). The steel mesh is to be exported from the United States to Hong Kong to be assembled to plastic frames made in China. You provided a sample of the mesh in its condition as exported, and the basket as imported. The mesh is one steel sheet with the individual panes of filter already cut into the sheet. The filters are tabbed together and ready to be popped out of the sheet. While you did not describe the process, an examination of the final product indicates that the mesh slips into the plastic frame in a manner similar to the way a pane of glass sits in a window frame. The mesh is held in the basket mechanically, without glue.

You propose an alternative classification under 9802.00.80 to deduct the cost of the American mesh from the dutiable value in accordance with Chapter 98, Subchapter II, Note 4. Item 9802.00.80 HTSUS provides for a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in a 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 except by being assembled and except by operations such as cleaning, lubricating and painting. All three requirements must be satisfied before a component may receive a duty allowance. Upon examining the samples before and after processing, we find that the mesh is exported in a condition ready for assembly without further fabrication. Based on the information provided, it is our opinion that this provision would be applicable to your merchandise, provided that all of the requirements of the Customs Regulations are met. An allowance, that reflects the cost of the American supplied components, will be permitted to the dutiable value of the imported coffee baskets.

We note that the sample you have provided is not legally marked with the country of origin for purposes of 19 CFR 1304. We recommend that you contact the local commodity team for advice as to proper marking before importing the merchandise. 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 James Smyth at 212-466-2084.


Roger J. Silvestri

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