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NY L82182




February 10, 2005

CLA-2-61:RR:NC:TA:359: L82182

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075

Mr. Rodney Ralston
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919

RE: The tariff classification of a woman’s knit pullover from Jordon; eligibility for reduced duty status under 9802, HTS; country of origin marking

Dear Mr. Ralston:

In your letter dated December 22, 2004, you requested a ruling on the tariff classification, the eligibility for reduced duty assessment under item 9802.00.50, Harmonized Tariff Schedule of the United States (HTS), and the country of origin marking for a women’s pullover. Your samples are returned as requested.

Style 5506-P-1 is a woman’s pullover that is made from a 1X1 rib knit, 100% cotton fabric. The pullover has a round neckline, short sleeves and a hemmed bottom. The fabric has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed.

The applicable subheading for style 5506-P-1 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pulloverand similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The general duty rate will be 16.9% ad valorem.

You request a determination as to whether or not style 5506-P-1 is eligible for a partial duty exemption under subheading 9802.00.50, HTS. This subheading provides for a full or partial duty exemption for articles that are returned to the United States after having been exported to be advanced in value or improved in condition by means of repairs or alterations, provided that the appropriate documentary requirements of 19 CFR 10.8 are met. Section 10.8, Customs Regulations, states that: “Repairs or alterations” means restoration, addition, renovation, re-dyeing, cleaning, re-sterilizing, or other treatment which does not destroy the essential character of, or create a new and commercially different good from, the good that was exported from the United States.” The tariff provision for item 9802.00.50, HTS, reads: Articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means:
Articles exported for repairs or alterations: Other --------------------A duty upon the value of the repairs or alterations.

This office believes that the re-dying operation that occurs in Canada qualifies as an acceptable operation under subheading 9802.00.50. Style 5506-P-1 in its condition as exported and returned to the United States has the same use when sold to consumers. The operation in Canada does not result in the loss of the good’s identity. Neither does it create new and different articles with new and different commercial uses. Thus, the operation in Canada constitutes an acceptable alteration within the meaning of heading 9802.00.50, HTS, and style 5506-P-1 qualifies for the reduced duty status of that provision.

You also inquire about the country of origin for marking label purposes on the style submitted. Although subjected to redying in Canada, the origin of the good remains Jordan. Therefore, the label “Made in Jordan” is correct. As to the placement of the label, the marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article shall permit. This must be accomplished in such a manner as to indicate to the ultimate purchaser in the United States the name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 131.41 (b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

Your proposed marking of style 5506-P-1 stating “Made in Jordan”, and placed in the neck, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 10 CFR Part 134, and is an acceptable country of origin marking for the imported item.

Style 5506-P-1 falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel; otexa.ita.doc.gov.

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 Camille Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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