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NY B86616

July 11, 1997

CLA-2-39:RR:NC:2:221 B86616


TARIFF NO.: 3925.90.0000

Mr. Douglas Hastings
80 Dolphin Blvd.
Ponte Vedra Beach, FL 32082

RE: The tariff classification of an upholstered light switch plate from Venezuela.

Dear Mr. Hastings:

In your letter dated June 13, 1997, you requested a tariff classification ruling.

The light switch is composed of molded plastics, and has a textile fabric cover. The essential character is imparted by the plastics. The plastic light switch plates and the pre-cut fabric textile fabric covers are both of American origin. They will be shipped to Venezuela where the fabric will be glued to the switch plate. The excess fabric will be trimmed with an exacto knife. The resultant product will then be returned to the United States for final glazing, sanding and polishing.

The applicable subheading for the switch plate will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders' ware of plastics, not elsewhere specified or included, other. The duty rate will be 5.3 percent ad valorem.

You have also asked about duty free treatment under the provision for American Goods Returned. Subheading 9801.00.10, HTS, provides for the free entry of U.S. products that are exported and returned without having been advanced in value or improved in condition by any means while abroad. The processing performed in Venezuela would preclude treatment under this provision. Subheading 9802.00.80, HTS, provides 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 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, lubrication, and painting.

Your inquiry does not provide enough information for us to rule whether the parts which are joined together are eligible for the partial duty exemption in subheading 9802.00.80, HTS. If you wish to resubmit your ruling request, please provide a complete description of the assembly process. In addition, please supply samples of the light switch plate and the fabric cover prior to their exportation to Venezuela. It is not clear from your letter whether the sample you provided represents the completed product or the product as it will be imported into the United States. Please provide a sample of the fabric covered light switch plate as it will be imported into the United States.

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 Joan Mazzola at 212-466-5580.


Gwenn Klein Kirschner
Chief, Special Products Branch

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