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NY C80307

October 10, 1997

CLA-2-62:RR:NC:WA:357 C80307


TARIFF NO.: 9802.00.8065

Mr. Kevin Taniguchi
Tower Group International
821 2nd Avenue #1400
Seattle, WA 98103

RE: The tariff classification of women's jackets manufactured in Hong Kong, China and Sri Lanka assembled abroad with fur tail strips produced in the United States

Dear Mr. Taniguchi:

In your letter received September 29, 1997, on behalf of Mackintosh of New England, you requested a classification ruling.

The sketches and garment you submitted, style number M8035, are representative samples of six different woman's jackets that will be imported into the U.S. The jackets will be manufactured in Hong Kong, China and Sri Lanka for Machintosh of New England, under style numbers M8035, S8035EA, M8036, S8036EA, M8736, M8936. Each jacket when imported will have real fur trim either on the hood or the collar. You state in your letter that the fur tail strips (like the coyote fur tail strip approximately 29 inches long which you submitted for our examination) that will be used for this trim are fully processed in the United States. The fur tail strips are exported to Hong Kong, China and Sri Lanka in condition ready for assembly to the jackets without further fabrication. You indicate that in the assembly of the jackets, 95% of the time the fur tail strips are sewn to a hood or a collar without any other work done to the tails. Five percent of the time the fur tail strips will be shortened by up to four inches to accommodate certain sizes.

The samples are being returned to you.

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.

The items indicated, fur tail strips, 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).

In accordance with 19 CFR Part 10.16(b)(4), of the Customs Regulations, operations incidental to the assembly process such as: trimming, filing, or cutting off of small amounts of excess material, whether performed before, during, or after assembly, do not constitute further fabrication, and shall not preclude the application of the exemption. In this case cutting the fur to length is considered incidental to assembly.

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 W. Raftery at 212-466-5851.


Robert B. Swierupski

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