CLA-2-62:S:N5:354 882427
Mr. Robert E. Boehme
Bike Athletic Company
P.O. Box 666
Knoxville, TN 37901-0666
RE: The tariff classification of football compression girdles from
Jamaica.
Dear Nr. Boehme:
In your letter dated January 15, 1993, you requested a
classification ruling.
Your submitted samples styles 7648, 7649 and 7658 are men's and
youth 92% nylon and 8% spandex knit compression girdles. All
styles have been constructed with front and rear panels oriented so
that the lateral fabric stretch is minimal which enhances the body
supporting characteristics. The garments are designed for use as
support girdles in the sport of football and feature internal
pockets to hold hip and thigh pads in place in a proper hitting
position. The pads are sold separately from the garments. Style
7648 is the sized for men and reaches mid-thigh, style 7649 is the
same item in youth's sizes and style 7658 is the men's, long leg
version.
Subheading 9802.00.80, HTSUS, provides a partial duty exemption
for:
[a]rticles 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
operations incidental to the assembly process such as cleaning,
lubricating, and painting.
Articles entered under this tariff provision are subject to a
duty upon the full value of the imported assembled articles, less
the cost or value of the U.S. components assembled therein,
provided there has been compliance with the documentation
requirements of section 10.24, Customs Regulations (19 CFR 10.24),
copy enclosed. The exemption applies only to fabricated components
of U.S. origin, and the fact that components were purchased in the
U.S. is insufficient, by itself, to establish that they were
produced in the U.S.
Section 10.14 (a), Customs Regulations (19CFR 10.14 (a)),
states in part that:
(t)he components must be in condition ready for assembly without
further fabrication at the time of their exportation from the
United States to qualify for the exemption. Components will not
lose their entitlement to the exemption by being subjected to
operations incidental to the assembly either before, during, or
after their assembly with other components.
Section 10.16 (a), Customs Regulations (19 CFR 10.16 (a)),
provides that the assembly operation performed abroad may consist
of any method used to join or fit together solid components, such
as welding, soldering, riveting, force fitting, gluing laminating,
sewing, or the use of fasteners.
"Assembly" operations for purposes of HTSUS subheading
9802.00.80 mean the fitting or joining together of fabricated
components, such that the components are in a fixed relationship to
each other. Acceptable assembly operations are interpreted at
section 10.16 (a), Customs Regulations (19 CFR 10.16 (a)), which
specifically enumerates sewing as an acceptable means of assembly.
In Headquarters Ruling Letter 556177 dated December 9, 1991, we
held that U.S. textile, hemmed and fitted with straps and grommets
attached abroad by a crimping process were eligible for the partial
exemption under subheading 9802.00.80, HTSUS. Further, assembly
operations, may be preceded, accompanied, or followed by operations
of a minor nature which are incidental to assembly. See, 19 CFR
10.16 (b).
Accordingly, allowances in duty may be made for fabricated
Components of U.S. origin which are assembled abroad by sewing to
form girdles, upon compliance with the documentation requirements
of 19 CFR 10.24.
The applicable subheading for styles 7648, 7649 and 7658 will
be 6212.20.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for brassieres, girdles, corsets, braces,
suspenders, garters and similar articles and parts thereof, whether
or not knitted or crocheted: girdles and panty-girdles, of man-made
fibers. The duty rate will be 25 percent ad valorem.
Styles 7648, 7649 and 7658 fall within textile category
designation 649. Based upon international textile trade
agreements, products of Jamaica are subject to visa requirements.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since 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 Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport