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NY E89197

November 12, 1999

CLA-2-61:RR:NC:3:353 E89197


TARIFF NO.: 6117.10.2030, 9802.00.80, 9801.00.10

Ms. Ellen A. DiLapi
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
33rd Floor
New York, NY 10167-3397

RE: The tariff classification of a large satin triangle and large satin scarf from the Dominican Republic.

Dear Ms. DiLapi:

In your letter dated October 21, 1999, on behalf of Spartan Brands Inc., you requested a classification ruling. The samples submitted with the ruling request will be returned to you.

The submitted samples are Styles 778 Large Satin Triangle and 779 Large Satin Scarf, which are constructed of knit 100% man-made fiber fabric. The Style 778 Large Satin Triangle measures approximately 36 x 33 x 33 inches and has hemmed edges. The Style 779 Large Satin Scarf measures approximately 30 inches square. Although the advertising insert for both items extols the items’ uses for hair it also notes prominently that the items have “Hundreds of Uses!” Examination reveals that both items can be worn around the neck as scarves or on the head.

The applicable subheading for the Styles 778 Large Satin Triangle and 779 Large Satin Scarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers...Other.” The duty rate will be 11.6% ad valorem.

The Styles 778 Large Satin Triangle and 779 Large Satin Scarf fall within textile category designation 659. Based upon international textile trade agreements products of the Dominican Republic are not subject to quota, but require a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

You inquire as to the applicability of treatment under subheading 9802.00.80, HTSUS. Both Style 778 and 779 are cut to shape in the United States to form the triangle and square. The shaped products are sent to the Dominican Republic where they are stitched around the edges with sewing thread to keep the edges from fraying.

Subheading 9802.00.80, HTSUS, provides a partial duty exemption for:

[a]rticles 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...

All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. An article entered under this tariff provision is subject to duty upon the full value of the imported 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 C.F.R. §10.24).

Section 10.16(a), Customs Regulations (19 C.F.R. §10.16(a)), provides that the assembly operation performed abroad may consist of any method used to join or fit together solid components, such as welding, soldering, riveting, force fitting, gluing, laminating, sewing, or the use of fasteners.

Customs recognizes that the stitching of the edges of an article constitutes an acceptable assembly operation, in this instance the joinder of thread and fabric. On the basis of the information provided, the imported Styles 778 Large Satin Triangle and 779 Large Satin Scarf assembled in the Dominican Republic will be eligible for the partial duty exemption under subheading 9802.00.80, HTSUS, provided the documentary requirements of 19 C.F.R. §10.24 are satisfied.

You inquire as to the applicability of treatment under subheading 9801.00.10, HTSUS. In the Dominican Republic the finished Styles 778 and 779 are packed in plastic bags with cardboard display cards placed inside. Both the plastic bags and the display cards are of U. S. origin.

Subheading 9801.00.10, HTSUSA, provides duty-free treatment to U.S. products that are exported and returned without having been advanced in value or improved in condition by any means while abroad, provided there is compliance with the documentary requirements of 19 C.F.R. 10.1. Customs has previously held that American containers that meet all of the criteria for classification under subheading 9801.00.10, HTSUSA, will be afforded duty-free treatment under that tariff provision. Merely filling the containers with its contents does not constitute an advancement in the condition of the container.

The U.S. plastic bag and cardboard display card packaging will be eligible for duty free treatment under subheading 9801.00.10, HTSUSA, provided the documentary requirements of 19 C.F.R. 10.1 are satisfied.

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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