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NY E89178




November 19, 1999

CLA-2-61:RR:NC:3:353 E89178

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.80.8500

Ms. Ellen A. DiLapi
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
33rd Floor
New York, NY 10167-3397

RE: The tariff classification of satin bands from the Dominican Republic.

Dear Ms. DiLapi:

In your letter dated October 21, 1999, on behalf of Spartan Brands Inc., you requested a tariff classification ruling. The samples submitted with the ruling request will be returned to you.

The submitted samples are Style Nos. 776, You Tie It Satin Band and 9782, Tie Back Satin Band constructed of knit man-made fiber fabric. Style 776, You Tie It Satin Band is approximately 45 inches long and measures 5 ½ inches wide at its center, tapering to a point at each end. It is advertised as being used to “hold the hair off the face during facials or cosmetic application.” Style and 9782, Tie Back Satin Band is rectangular and measures approximately 48 inches long and 5 inches wide. It is advertised as “Stays On All Night.” Both items are tied to the head and function as headbands that hold the hair in place.

The applicable subheading for the Style Nos. 776, You Tie It Satin Band and 9782, Tie Back Satin Band will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 15% ad valorem.

There are no quota restrictions or visa requirements on these items.

You also inquire as to the eligibility of the merchandise for special tariff treatment under the Caribbean Basin Economic Recovery Act, specifically under U.S. Note 2, subchapter II, Chapter 98 which provides for duty free treatment of articles, other than certain specified products , which are assembled or processed in a Caribbean Basin Initiative beneficiary country wholly of fabricated components of U.S. origin.

Styles 776 and 9872 will be processed in the Dominican Republic under two scenarios. First, the U.S. material will be cut to shape in the United States. The cut pieces will be sent to the Dominican Republic and assembled into finished products by sewing around the edges with U.S. thread. Second, The U.S. material will be sent to the Dominican Republic where it will be cut to shape and assembled into finished products by sewing around the edges with U.S. thread.

U.S. Note 2, subchapter II, Chapter 98, HTSUS, (“Note 2(b)”) provides for duty-free treatment of articles, other than certain specified products, which are assembled or processed in a Caribbean Basin Initiative beneficiary country wholly of fabricated components or ingredients (except water) of U.S. origin.

Specifically Note 2(b) provides as follows:
b) No article (except a textile article, apparel article, or petroleum, or any product derived from petroleum, provided for in heading 2709 or 2710) may be treated as a foreign article, or as subject to duty, if--

(i) the article is--

(A) assembled or processed in whole of fabricated components that are a product of the United States, or

(B) processed in whole of ingredients (other than water) that are a product of the United States, in a beneficiary country; and

(ii) neither the fabricated components, materials or ingredients, after exportation from the United States, nor the article itself, before importation into the United States, enters the commerce of any foreign country other than a beneficiary country.

As used in this paragraph, the term "beneficiary country" means a country listed in General Note 3(c)(v)(A), HTSUSA. The Dominican Republic is a designated beneficiary country.

Customs position is that that those articles (other than footwear and parts of footwear) classified in HTSUS provisions which include a textile category number should be considered "textile and apparel articles" for purposes of U.S. Note 2(b) and, therefore, precluded from receiving duty-free under this provision. Conversely, those articles (except petroleum and certain petroleum products) classified in tariff provisions not containing a textile category number should be entitled to such treatment, assuming compliance with the requirements of U.S. Note 2(b). The Style Nos. 776, You Tie It Satin Band and 9782, Tie Back Satin Band, classified in subheading 6117.80.8500, HTSUSA, are not classified in a tariff provision which includes a textile category number. Therefore, the satin bands are eligible for duty-free treatment under this note, assuming all other conditions are met.

The cutting, assembly and sewing of the U.S. materials are encompassed by the operations specified in Note 2(b). Therefore, if all the components are of U.S. origin and the finished articles are shipped directly to the U.S. without entering into the commerce of any foreign country other than a beneficiary country, and the applicable documentation requirements are satisfied, the eligible satin bands will be entitled to duty-free treatment under this provision.

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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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