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NY A84875


July 12, 1996

CLA-2-62:RR:NC:WA 360 A80875

CATEGORY: CLASSIFICATION

TARIFF NO.: 9802.00.90

Mr. Art Archondo

The 807 C0.

9270-A Billy The Kid Street

El Paso, TX 79907

RE: Eligibility of certain blouses and jeans for duty-free treatment under subheading 9802.00.90, HTS

Dear Mr. Archondo:

In your letter dated June 11, 1996, you requested a classification ruling concerning the eligibility of duty-free treatment under subheading 9802.00.90, Harmonized Tariff Schedule of the United States (HTS).

The 807 Company is a manufacturer and importer of women's woven blouses and jeans operating under the Special Regime Program (9802.00.9000) of the HTS. You state the garments are made totally from U.S. originating fabric which is cut in El Paso, Texas and shipped to Mexico for assembly and washing. In addition, the garments are embroidered in Mexico either on the chest pocket of the blouse or on the back panel of the jeans.

You have been advised that the embroidered garments will not qualify for Special Regime treatment if a backing is not used. You explain that a backing is used to provide some stability to the fabric during the stitching process, but that the washing process will totally remove the backing and therefore the backing will not be evident at the time of importation. It is your position that regardless of the embroidery operation (with or without backing) that the entire garment remains eligible for duty and quota free entry into the United States. We concur.

The enactment of subheading 9802.00.9000, HTS, was intended to extend duty free treatment and quota free status to all goods that were previously eligible under the Special Regime Program. Subheading 9802.00.90, HTS, states:

Textile and apparel goods, assembled in Mexico in
which all fabric components were wholly formed and
cut in the United States, provided that such fabric
components, in whole or in part,(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; provided that goods
classifiable in chapters 61, 62 or 63 may have been
subject to bleaching, garment dyeing, stone-washing,
acid-washing or perma-pressing after assembly as
provided for herein.

Therefore, assuming that the garments qualify under 9802.00.90, HTS, in all other respects, the embroidery done to a single layer of fabric would not disqualify them. The language "in whole or in part" highlighted above is intended to indicate that although a portion of the garment, such as a pocket, is advanced in value by embroidery, the entire garment would still be eligible.

Based upon the information provided, the garments will qualify for the duty exemption under subheading 9802.00.90, HTS, when returned to the U.S. from Mexico, provided all of the documentary requirements are met.

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 Patricia Schiazzano at (212) 466-5866.

Sincerely,


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