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NY 863346


May 29, 1991

CLA-2-60:S:N:N3H: 351 863346

CATEGORY: CLASSIFICATION

TARIFF NO.: 6002.92.0000

Mr. Henry E. Kloch
Henry E. Kloch & Company
501 Ogden Avenue
Hinsdale, IL 60521-3179

RE: The tariff classification of American-made knit fabric shipped to Korea for dyeing and then returned to the United States.

Dear Mr. Kloch:

In your letter dated April 24, 1991, received in this office on May 15, 1991, you requested a tariff classification ruling on behalf of KY Trading.

You have submitted sixteen samples of knit fabrics that have been dyed in Korea and then returned to the United States, and one sample of this greige American-made material before it has been shipped to Korea for dyeing. The fabric is made of 100% cotton fibers, and it is of circular weft knit construction. We assume that it is a jersey knit. The circular knit fabric samples measure approximately 2 feet in width in their flattened condition. In your letter, you did not state the lengths of the rolls (piece goods) returned to the United States after the dyeing process.

This fabric will not qualify for duty free treatment as "American Goods Returned". Since this merchandise will have been advanced in value or improved in condition while abroad, it can not be exempt from duty as a product of the United States when returned after being exported. In your letter, you inquired about whether this fabric will qualify for heading 9802, Harmonized Tariff Schedule of the United States (HTS), under the provision for articles exported for repairs or alterations and returned to the United States. Customs has ruled that the initial dyeing of greige goods exceeds the meaning of the term "alteration" under the tariff provision; and, therefore, the fabric is ineligible for partial duty exemption under subheading 9802.00.50, HTS.

The applicable subheading for the reimported, dyed fabric will be 6002.92.0000, (HTS), which provides for other knitted or crocheted fabrics, other, of cotton. The rate of duty will be 14 percent ad valorem.

The fabric falls within textile category designation 222. Based upon international textile trade agreements, these fabrics which have been dyed in Korea are subject to the requirements of a visa and quota restraints, in the same manner as they would apply to other imported merchandise.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs Office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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