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NY B88799




August 27, 1997

CLA-2-62:RR:NC:WA:357 B88799

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.5011

Ms. Isabel de la Cruz
H.L.M. Intertrans Corp.
5567 Northwest 72nd Avenue
Miami, Florida 33166

RE: The tariff classification of a woman's jacket from the Dominican Republic, El Salvador and Mexico; Returned Goods; Assembly

Dear Ms. de la Cruz:

In your letter dated August 13, 1997, on behalf of Trends Corporation, you requested a classification ruling.

The sample submitted, style number 65562285, is a woman's pullover jacket constructed of a woven 59% nylon/41% polyester fabric.

In a phone conversation you indicated that there is no treatment or coating of any kind applied to the garment for water resistance.

The jacket has an integral hood, a partial opening at the neck secured by a zipper closure, a pouch pocket covered by a flap with two snap closures, long sleeves with elasticized sleeve cuffs and a drawcord tightening at the bottom hem. A plastic emblem sewn onto the left chest features the trade name "Ocean Pacific Sportswear".

The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for other woman's anoraks, windbreakers and similar articles, of man-made fibers. The duty rate will be 29 percent ad valorem.

You indicate that all of the components used in production of this jacket are of U.S. origin and are cut in the United States. The garment will be assembled in either the Dominican Republic, El Salvador or Mexico.

Heading 9802 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, lubricating, and painting. All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. Any significant process, operation, or treatment whose primary purpose is the fabrication, completion, physical or chemical improvement of a component precludes the application of the exemption under subheading 9802.00.80, HTSUS, to that component.

If the imported jacket meets the above requirements it may be eligible for a duty allowance under HTS heading 9802 upon its return. An article entered under this tariff provision is subject to duty upon the full value of the assembled article, less the cost or value of such U.S. components, upon compliance with the documentary requirements of section 10.24, Customs Regulations (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 W. Raftery at 212-466-5851.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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