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NY I88271

November 18, 2002

CLA-2-63:RR:NC:N3:351 I88271


TARIFF NO.: 6307.90.9889

Ms. Dianne Fassio
Commercial Sewing, Inc.
65 Grant Street
Torrington, CT 06790

RE: The tariff classification of a snowmobile cover from China.

Dear Ms. Fassio:

In your letter dated November 4, 2002, you requested a ruling on tariff classification.

You submitted a sample of a snowmobile cover, part number 2874205. Each cover is designed to fit the specifications of a specific model snowmobile. Each will be produced with the logo of the specific OEM dealer.

You state that it is made of 100% cotton duck fabric, which is purchased in both the United States and India. The fabric is dyed and finished (you have not defined “finished”) in the United States and is then sent to China where the covers are manufactured. Your sample will be returned as requested.

You request consideration under subheading 9802.00.50, Harmonized Tariff Schedule of the United States (HTS), for the U.S. material exported to China. Subheading 9802.00.50, HTS, provides for the assessment of duty on only the value of repairs or alterations performed on articles returned to the U.S. after having been exported for that purpose. However, the application of this tariff provision is precluded in circumstances where the operations performed abroad destroy the identity of the articles or create new or commercially different articles of commerce. Such is deemed to be the case in the situation described here since you are exporting fabric that is manufactured into the covers.

The applicable subheading for the snowmobile covers will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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