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NY 803475




November 17, 1994

CLA-2-62:S:N:N5:353 803475

CATEGORY: CLASSIFICATION

TARIFF NO.: 6217.10.0030; 6307.90.9989; 6505.90.8015

Mr. Bill Ramia, Jr.
Alexander International
Memphis International Airport
P.O. Box 30209
Memphis, TN 38130

RE: The tariff classification of disposable headcovers, sleeve covers, and beard covers from Honduras and El Salvador

Dear Mr. Ramia:

In your letter dated October 20, 1994, received in our office on October 24, 1994, you requested a tariff classification ruling on behalf of your client, United Protective Clothing, Inc.

Samples of the finished products as well as the forms in which they will be exported to either Honduras or El Salvador where they will be assembled and re-imported through the ports of Mobile and New Orleans were submitted with your request. The headcover covers the head and is secured to the head by means of an elasticized band which finishes the edge. The sleeve cover is in tube form, approximately 18 inches in length, with elasticized openings at either end. It is worn over the cuffs and sleeve of a shirt to protect it from becoming soiled. The beard cover fits over a beard and is edged with an elasticized band and also held in place by an elasticized band that is placed over the head.

Each article is made from lightweight, nonwoven polyproplyene fabric intended for disposable use in the medical profession and you state that they will be marketed to hospitals and laboratories.

Your inquiry raises the question of whether heading 9802, Harmonized Tariff Schedules of the United States (HTS), is applicable to this merchandise. Subheading 9802.00.80, HTS, provides 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, lubrication, and painting. The provisions levies a duty upon the full value of the imported article, less the cost or value of the components which are products of the United States, at the same rate that would apply to the imported article were it not subject to subheading 9802.00.80, HTS. All three of the above requirements must be met to receive the partial duty exemption.

Samples were submitted that represent the form of the components of each article that will be exported abroad for assembly and subsequent re-importation into the United States. For the sleeve protector these include a pre-cut tube which has been sewn along one edge, sewing thread and strips of rubber elastic. For the headcover and beard cover these include pre-cut fabric, sewing thread and strips of rubber elastic. It appears that the amount of assembly work in constructing the imported product consists of cutting the rubber elastic to length and including them in the hem when the edges are hemmed and providing for a neck strap for the beard cover.

The submitted samples and information indicate that the cut and shaped components are merely sewn together abroad before they are imported into the United States. In this case, it is our opinion that the headcover, sleeve cover and beard cover may be entered under subheading 9802.00.80, HTS, with allowances in duty for the cost or value of the U.S. components incorporated therein, upon compliance with the documentary requirements of 19 CFR 10.24. The information substantiating 9802.00.80, HTS must be submitted at time of entry.

The applicable subheading for the sleeve cover will be 6217.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories... of man-made fibers. The rate of duty will be 15.5 percent ad valorem.

The applicable subheading for the beard cover will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up articles, including dress patterns: other: other: other: other: other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the headcover will be 6505.90.8015, Harmonized Tariff Schedule of the United States (HTS), which provides for Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material whether or not lined or trimmed: Other: of man-made fibers: other: not in part of braid: nonwoven disposable headgear without peaks or visors. The rate of duty will be 22 cents per kilogram plus 8 percent ad valorem. Articles classified in Subheading 6307.90.8015, Harmonized tariff Schedule of the United States (HTS), which are products of Honduras or El Salvador are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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