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NY C82742

January 12, 1998

CLA-2-33:RR:NC:2:240 C82742


TARIFF NO.: 3306.20.0000; 9801.00.1010; 9802.00.8065

Ms. Barbara Dawley
Meeks & Sheppard
330 Madison Avenue
39th floor
New York, NY 10017

RE: The tariff classification and marking of "Easy Slide" dental floss assembled and packaged in the Dominican Republic from components of the United States and the United Kingdom

Dear Ms. Dawley:

In your letter dated November 21, 1997 and received December 15, 1997 you requested a tariff classification ruling on behalf of your client Johnson & Johnson Consumer Products Company.

Your request concerns the importation of "Easy Slide" dental floss in individual retail packages. A plastic bobbin holder, metal cutter, plastic dispenser and a bobbin with teflon dental floss are sent to the Dominican Republic, along with packaging material, for assembly into a finished individual retail package of dental floss. The plastic bobbin with 40 yards of teflon dental floss is manufactured in the United Kingdom. The plastic bobbin holder, metal cutter, plastic dispenser, paper cardboard and plastic blister are of U.S origin. The metal cutter is machine pressed into the bobbin holder. The floss bobbin is mounted onto the bobbin holder. The bobbin holder with floss is manually snapped into the plastic dispenser. The finished product is then blister packaged on the cardboard.

The applicable subheading for the "Easy Slide" dental floss will be 3306.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Yarn used to clean the teeth (dental floss), in individual retail packages. The rate of duty will be 1.1 percent ad valorem.

Subheading 9802.00.8065, HTS, 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 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 imported in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.

The operation you describe appears to be an assembly which meets the requirements of the three listed criteria of the subheading. Therefore, the U.S.-manufactured plastic bobbin holder, metal cutter and plastic dispenser will be eligible for a duty exemption under subheading 9802.00.8065, HTS, upon compliance with the regulations. The"Easy Slide" dental floss would be dutiable at the full value, less the cost of the U.S. products.

The packaging materials of U.S. origin will receive duty-free treatment under subheading 9801.00.1010, HTSUS, as products of the U.S. returned without having been advanced in value or improved in condition while abroad, upon compliance with the documentation requirements.

The assembly process did not substantially transform the dental floss, therefore, the country of origin is considered to be the United Kingdom. The dental floss may be marked "Made in the United Kingdom" in accordance with Section 304(a), Tariff Act of 1930 and 19 CFR Part 134.

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 Stephanie Joseph at 212-466-5768.


Robert B. Swierupski

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