United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F81270 - NY F81335 > NY F81331

Previous Ruling Next Ruling
NY F81331

January 11, 2000

CLA-2-98:RR:NC:TA:354 F81331


TARIFF NO.: 4203.29.3020; 9802.00.80

Ms. Stephanie Bloom
The Glove Source, Inc.
9104 Guilford Road, Suite 1-D
Columbia, Maryland 21046

RE: The tariff classification of gloves assembled in China from American and foreign components.

Dear Ms. Bloom:

In your letter dated October 8, 1999, you requested a classification ruling concerning HTS 9802.00.80 eligibility.

The provided sample, style 1-8215, is a men’s gunn cut glove constructed of deerskin leather with a cashmere lining. The glove features a partially elasticized wrist and a flared hemmed cuff . You have submitted the cut deerskin components of the outershell which you have indicated are U.S.A. origin deerskin which is die cut into various pieces in the U.S.A. for export to China. The cashmere lining will be of Chinese origin. The U.S.A. cut components and Chinese lining will be assembled in China.

The applicable subheading for style 1-8215 will be 4203.20.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: other: men's . . . lined. The rate of duty will be 14 percent ad valorem

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.

Your letter indicates that with the exceptions of the lining, the components used in production of style 1-8215 are of U.S.A. origin and are cut here. The foreign component would not be eligible for a duty reduction under heading 9802. The remaining portions, 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).

Any material supplied by the buyer to the manufacturer/assembler at no cost or at a reduced cost is an assist. As such, the cost of the material, as well as transportation costs to the place of production are additions to the price actually paid or payable for imported merchandise within the meaning of section 402(b)(1)(C) of the TA.

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 Brian Burtnik at 212-637-7083.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: