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NY H81892

July 2, 2001

CLA-2-63:RR:NC:TA:349 H81892


TARIFF NO.: 6304.92.0000; 9802.00.80

Mr. Mike Choi
MKC Customs Brokers Int’l, Inc.
P.O. Box 91042
Los Angeles, CA 90009-1042

RE: The tariff classification of a pot holder and oven mitt from El Salvador

Dear Mr. Choi:

In your letter dated June 5, 2001 you requested a classification ruling on behalf of Cecil Saydah Co.

You submitted a sample of a potholder and an oven mitt. Both items are rectangular in shape and measure approximately 7 x 9 inches. The four corners on both items are rounded. The outer shell of the pot holder is made from a printed 100 percent cotton woven fabric. It is filled with polyester batting and quilted through all three layers. The edges are finished with a strip of self fabric. The oven mitt features a coated cotton fabric on one side and a woven cotton terry fabric on the other. A layer of polyester batting is placed between these two fabrics and the three layers are quilted together. A 7-inch square piece of printed cotton fabric is added over the terry side forming a pocket. The edges of the mitt are finished with a strip of cotton fabric. You stated in your letter that all of the cotton fabrics and the filling material were formed in the United States. The fabrics and filling were cut to size and shape in the United States and shipped to El Salvador. The components are assembled into the potholder and oven mitt in El Salvador and returned to the United States.

The applicable subheading for the potholder and oven mitt will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted , of cotton. The duty rate will be 6.6 percent ad valorem.

You also inquired about the eligibility of these items for a reduced duty under HTS subheading 9802.00.80. Subheading 9802.00.80, 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 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, HTS, 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. Operations incidental to the assembly are not considered further fabrication operations if they are of a minor nature.

From the information submitted, it is our opinion that the operations performed in El Salvador on the potholders and oven mitts constitute a proper assembly operation under the provisions of subheading 9802.00.80, HTS. Upon compliance with the documentation requirements of 19 C.F.R. §10.24, an allowance in duty for the cost or value of the U.S. components incorporated therein may be granted. The information substantiating 9802.00.80, HTS, must be submitted at time of entry.

The pot holder and oven mitt fall within textile category designation 369. Based upon international textile trade agreements products of El Salvador falling within textile category designation 369 are not subject to quota or visa restrictions.

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, 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.

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 John Hansen at 212-637-7078.


Robert B. Swierupski

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