United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 881223 - NY 881568 > NY 881347

Previous Ruling Next Ruling
NY 881347




January 20, 1993

CLA-2-62:S:N:N5:353 881347

CATEGORY: CLASSIFICATION

TARIFF NO.: 6215.20.0000; 6217.10.0030

Mr. Gary Fink
Columbia Shipping,Inc.
138-01 Springfield Blvd.
Jamaica, NY 11413-2691

RE: The tariff classification of woven bow ties and cummerbunds assembled in Colombia.

Dear Mr. Fink:

In your undated letter received in this office on December 17, 1992, on behalf of Triple O Enterprises, you requested a tariff classification ruling.

You have submitted various components, both fabric and hardwear, which will be used to make bow ties and cummerbunds. Samples of the finished products were also submitted. According to the information provided in your letter, all of the material used is of United States origin, except for the woven polyester fabric which is imported from Japan. The fabric is cut to size in the United States and exported to Colombia, along with the hardware, for assembly into bow ties and cummerbunds.

The applicable subheading for the bow ties will be 6215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ties, bow ties and cravats: Of man-made fibers. The rate of duty will be 26.5 cents/kg plus 13.5 percent ad valorem.

The applicable subheading for the cummerbund will be 6217.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up clothing accessories of man-made fibers. The rate of duty will be 15.5 percent ad valorem. Both the bow ties and cummerbunds fall within textile category designation 659. Based upon international textile trade agreements, products of Columbia are subject to visa requirements. 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.

You also question whether heading 9802, Harmonized Tariff Schedules of the United States (HTS), is applicable to this merchandise. Subbheading 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 provision 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.

From the information supplied in your letter, we assume that the cut components are merely sewn together in Columbia before the item is imported into the United States. In this case, it is our opinion that the accessories 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.

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

Previous Ruling Next Ruling

See also: