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 > 1998 NY Rulings > NY C80804 - NY C80861 > NY C80834

Previous Ruling Next Ruling
NY C80834




October 27, 1997

CLA-2-62:RR:NC:3:353 C80834

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.40.3030; 9802.00.80

Ms. Jill Burns
MSAS Customs Logistics Inc.
10205 N.W. 19th St., Suite 101
Miami, FL 33172

RE: The tariff classification of chef coats from Jamaica.

Dear Ms. Burns:

In your letter dated October 8, 1997, received in our office on October 17, 1997, on behalf of American Uniform Company, you requested a classification ruling. Three chef coat samples were submitted for review and will be returned per your request.

You state that the three submitted styles consist of woven 72% polyester/28% cotton fabric and all three styles have buttons and button holes on both front panels to facilitate a left over right or right over left front closure. Style No. S322-10 has long sleeves and a left breast pocket. Style No. S322-11 is a chef's coat designed with long sleeves and has knotted fabrics buttons. Style No. S322-12 has long sleeves, double knotted fabric buttons and a left breast pocket. All three styles have a mandarin collar.

The applicable subheading for the for the chef coats, Style Nos. S322-10, S322-11 and S322-12 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Women's. The duty rate will be 28.1% ad valorem.

You state that the garments are cut in the United States and produced in Jamaica. The fact that these items will be assembled in Jamaica from pre-cut components cut in the United States raises the possible applicability of subheading 9802.00.80, HTS, which 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 accept by operations incidental to the assembly process such as cleaning, lubricating 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 if the imported articles were it not subject subheading 9802.00.80, HTS. Assuming that the cut components are merely sewn together in Jamaica before the items are imported into the United States, the chef's coats may be entered under subheading 9802.00.80, HTS, upon compliance with the documentary requirements of 19 C.F.R. 10.24. The information substantiating 9802.00.80 must be submitted at the time of entry.

The chef coats fall within textile category designation 641. Based upon international textile trade agreements products of Jamaica are subject to quota and 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. If you have any questions regarding the ruling, contact National Import Specialist Martin Weiss at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: