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NY R00437

June 14, 2004
CLA-2-98:RR:NC:SP:233 R00437


TARIFF NO.: 9603.40.4060; 9802.00.80

Mr. Michael S. Lang
4051 S. Iowa Ave.
St. Francis, WI 53235

RE: Eligibility of U.S.-origin ferrules for a duty allowance when assembled with China-origin bristles and handles into paintbrushes

Dear Mr. Lang:

This is in response to your letter dated June 2, 2004, requesting a ruling concerning the applicability of subheading 9802.00.80, Harmonized Tariff Schedule of the United States (HTS), to synthetic bristle paintbrushes from China containing U.S.- origin ferrules. You have submitted pictures of the assembly process and other related documentation for our review.

Shur-Line owns a company in St. Francis, WI (U.S.) and a company in Shanghai, China. The U.S. Shur-Line purchases metal ferrules cut and shaped from a vendor in the U.S. then exports them to be assembled into finished goods (paintbrushes) with China origin synthetic bristles and China origin handles in the Shanghai plant. The paintbrushes are then imported into the U.S. to Shur-Line WI where currently full duties are paid.

The applicable subheading for the China origin paintbrushes with synthetic bristles will be 9603.40.4060, HTS, which provides for “Paint, distemper, varnish or similar brushes Other.” The rate of duty will be 4% ad valorem. Item 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 a 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 except by being assembled and except by operations such as cleaning, lubricating and painting. All three requirements must be satisfied before a component may receive a duty allowance. In the manufacturing process you describe, all three requirements appear to be met. Therefore, the U.S. origin ferrules will be eligible for a partial duty exemption under subheading 9802.00.80 when imported into the U.S., upon compliance with the documentary requirements set forth in 19 CFR 10.24

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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