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NY B88827




September 17, 1997

CLA-2-62:A:G01

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.5021

Ms. Isabel de la Cruz
H.L.M. Cargo Clearance Brokers, Inc.
P.O. Box 652623
Miami, Florida 33265-2623

RE: The tariff classification of a girl's jacket made of U.S. components assembled in the Dominican Republic, El Salvador, and Mexico

Dear Ms. Cruz:

In your letter dated August 1, 1997, received August 22 1997 you requested a tariff classification ruling on behalf of Trends Corporation.

The submitted sample, style 65784021, is a girl's jacket manufactured of 54 percent nylon 46 percent polyester woven material. The jacket has a partial neck opening with heavy duty plastic zipper closure extending into the stand-up collar, long sleeves with elasticized cuffs, and a cord for tightening inserted at the bottom. Style 65784021 will also be imported as style 65784018 and style 65784020 in girls' sizes.

The applicable subheading for the jacket will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTS) which provides for girls' anoraks...windbreakers and similar articles...of man-made fibers. The duty rate will be 29 percent ad valorem.

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 U.S. components meet the above requirements, they may be eligible for a duty allowance under HTS heading 9802 upon their 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(19CFR 10.24).

As requested, your sample will be returned.

The jacket falls within textile category designation 635. Based upon international textile trade agreements, products of the Dominican Republic are subject to the requirement of a visa. Products of El Salvador and Mexico are not currently subject to quota restraints or the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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.

Sincerely,

John J. Deegan
Port Director

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