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NY H82074

June 20, 2001

CLA-2-62:RR:NC:3:353 H82074


Mr. John C. Voerman III
Soigne International, Inc.
129 North Mill Street
Birdsboro, PA 19508

RE: The tariff classification and eligibility for duty-free treatment under U.S. Note 2(b), subchapter II, Chapter 98, HTSUS of dance recital costumes from Honduras.

Dear Mr. Voerman:

In your letter dated May 25, 2001, you requested a tariff classification ruling, and a determination of eligibility under “807” and “CBI.”.

The merchandise in question is a costume for dance recitals. A photograph was furnished of the item. It is clearly well made and would be classified as wearing apparel in either Chapter 61 or 62.

U.S. Note 2, subchapter II, Chapter 98, HTSUS, (“Note 2(b)”) provides for duty-free treatment of articles, other than certain specified products, which are assembled or processed in a Caribbean Basin Initiative beneficiary country wholly of fabricated components or ingredients (except water) of U.S. origin. Note 2(b) specifies four categories of products which are excluded from duty-free treatment under this provision: textile articles; apparel articles; petroleum; and certain products derived from petroleum. Customs position is that that those articles classified in HTSUS provisions which include a textile category number should be considered “apparel articles” for purposes of U.S. Note 2(b) and, therefore, precluded from receiving duty-free under this provision. Your costume will be classified in a HTSUS provision that includes a textile category number and, therefore, is excluded from receiving duty-free treatment under this provision.

Your inquiry does not provide enough information for us to give a classification ruling on the costume for dance recitals. We assume that your request for an “807” determination is actually a request for a determination for a partial duty exemption under subheading 9802.00.80, HTSUS, as an article assembled abroad from U.S. components. Is this correct?

Your request for a classification ruling should include the following:

A sample of each finished costume you want classified. A sample of all the cut parts that are used in making the costume. Provide detailed information regarding the processing on the costume. Where is the fabric formed? Where is the fabric cut? Where does assembly occur? List any and all operations performed to make the finished product. Are the costume(s) identifiable by any style, part, or item numbers?

When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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