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NY E87369

October 20, 1999

CLA-2-43:RR:NC:3:353 E87369


TARIFF NO.: 4302.19.6000

Mr. Joseph D. Bosco
World Express Inc.
P.O. Box 489
E. Boston, MA 02128

RE: The tariff classification of goat skin rugs from Haiti.

Dear Mr. Bosco:

In your letter dated September 13, 1999, on behalf of Cuirs Hawtan NA, Inc., you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you.

The submitted sample is called a “Hair-On Goat Skin Rug” which consists of a tanned goat furskin (with hair on) and measures approximately 27x36 inches. The raw furskin of a goat of United States origin is tanned in Haiti using U.S. chemicals and technology.

The applicable subheading for the “Hair-On Goat Skin Rug” will be 4302.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303: Whole skins, with or without head, tail or paws, not assembled: Other: Other: Not dyed.” The rate of duty will be 3.5% ad valorem.

U.S. Note 2(b), subchapter II, Chapter 98, of the HTS, provides for the duty free treatment of articles, other than certain excluded articles, which are assembled or processed in a Caribbean Basin Economic Recovery Act beneficiary country, wholly of fabricated components or ingredients (except water) of U.S. origin. As long as only U.S. origin components are used during the foreign manufacturing operation, and the applicable documentation requirements are satisfied, the “Hair-On Goat Skin Rug” may enter the United States free of duty pursuant to Note 2(b) of subchapter II, Chapter 98, HTS.

Unless excepted by law, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that every article of foreign origin (or its container) be legibly and conspicuously marked to indicate the country of origin to the ultimate purchaser in the United States. Products manufactured in Haiti from materials produced in the United States are considered to be products of Haiti for purposes of the marking requirements, and must be marked as such unless exempted.

The “Hair-On Goat Skin Rug” may meet may be excepted from the marking requirements if it satisfies the requirements of Note 2(b) to Subchapter II, Chapter 98, HTS, since that note directs that eligible products are not to be treated as foreign articles. As long as the imported articles meet the requirements of Note 2(b) they need not be marked with the Caribbean country of processing.

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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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