CLA-2 CO:R:C:T 951816 NLP
C.B. Lay, President
C.B. Lay Customs Brokers, Inc.
230 International avenue
P.O. Drawer JJ
Douglas, AZ 85608
RE: Nonwoven textile face mask and bikini/try-on panty; articles
used to protect the hair and makeup of persons trying on
garments; headings 6208 and 6307; Explanatory Notes to
heading 6307; subheading 9802.00.80; applicability of
partial duty exemption to goods assembled in Mexico from
United States components; 19 CFR 10.16 and 10.24
Dear Mr. Lay:
This is in response to your letters of March 22, 1992, May
11, 1992, and August 26, 1992, on behalf of your client, Bob
Fernandez & Sons, Inc., in which you requested a tariff
classification for a "face mask" and a "bikini/try-on panty"
under the Harmonized Tariff Schedule of the United States
(HTSUS). In addition, you inquired as to the applicability of
subheading 9802.00.80, HTSUS, to these articles as they are
assembled abroad from components of U.S. origin.
FACTS:
The articles at issue consist of a disposable face mask,
style no. FM-1, and disposable bikini/try on panties, style nos.
TS-1 and TS-2, which are assembled in Mexico from materials of
U.S. origin.
The face mask is composed of spun bonded nonwoven fabric
with an elasticized opening at one end and a smaller opening at
the other end. The face mask is used to protect the hair and
make-up of a person trying on garments.
The bikini/try-on panty is also constructed of spun bonded
nonwoven fabric and is in the shape of a "G" string with an
elasticized waist band. It is used by people trying on wearing
apparel, particularly swimwear.
These articles are provided by retail outlets to patrons
wishing to try on garments. Garment modelers also use these
articles at the time of putting on garments for modeling
purposes. The face mask and bikini panty are disposable and are
designed to be used only once.
The components of the face mask and bikini panty are all of
U.S. origin. The base fabric is cut to size and shape in the
U.S. and then exported to Mexico for assembly by sewing. The
thread and the elastic utilized in the assembly process are
exported from the U.S. in bulk and are cut to length at the time
of assembly in Mexico. The finished articles are then returned
to the U.S. for distribution and sale.
ISSUE:
What is the tariff classification of the face mask and the
bikini/try-on panty under the HTSUS?
Whether the imported assembled articles are entitled to a
partial duty exemption under subheading 9802.00.80, HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRIs), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
ISSUE #1
Heading 6307, HTSUS, is a residual provision which provides
for other made up articles of textiles that are not provided for
more specifically elsewhere in the nomenclature. In
understanding the language of the HTS, the Harmonized Commodity
Description and Coding System Explanatory Notes (ENs) may be
utilized. The ENs, although not legally binding, comprise the
official interpretation of the Harmonized System at the
international level, The ENs to heading 6307 state the following
on pages 867-8:
This heading covers made up articles of any textile
material which are not included more specifically in other
headings of Section XI or elsewhere in the Nomenclature.
It includes, in particular:
* * * * * *
(23) Textile face-masks of a kind worn by surgeons during
operations.
(24) Face-masks for protection against dust, odours, etc.,
not equipped with a replaceable filter, but consisting
of several layers of nonwovens, whether or not treated
with activated carbon or having a central layer of
synthetic fibers.
The face mask at issue is not included more specifically
elsewhere in the HTS. It is similar to the above described
articles and is made of a textile material. Therefore, the face
mask is classified in 6307.90.9986, HTSUS, which provides for
"[o]ther made up articles, including dress patterns: [o]ther:
[o]ther: [o]ther: [o]ther: [o]ther."
Heading 6208, HTSUS, provides for "[w]omen's or girls'
singlets and other undershirts, slips, petticoats, briefs,
panties, nightdresses, pajamas, negligees, bathrobes, dressing
gowns and similar articles." The subject bikini/try-on panty is
classifiable in this heading. As it is a disposable article made
of a man-made fiber it is classified in subheading 6208.92.0025,
HTSUS, which provides for "[w]omen's or girls' singlets and other
undershirts, slips, petticoats, briefs, panties, nightdresses,
pajamas, negligees, bathrobes, dressing gowns and similar
articles: [o]ther: [o]f man-made fibers: [d]isposable briefs and
panties designed for one-time use."
ISSUE #2
Subheading 9802.00.80, HTSUS, provides a partial exemption
from duty for articles assembled abroad in whole or in part of
U.S.-fabricated components, provided the components (a) are
exported in a condition ready for assembly without further
fabrication; (b) do not lose their physical identity by change in
form, shape or otherwise, and (c) are not advanced in value or
improved in condition abroad except by being assembled and except
by operations incidental to the assembly process such as
cleaning, lubrication and painting.
All three requirements of subheading 9802.00.80, HTSUS, must
be satisfied before a component may receive a duty allowance. An
article entered under subheading 9802.00.80, HTSUS, is subject to
duty upon the full value of the imported assembled article less
the cost or value of such U.S. components, upon compliance with
the documentation requirements of section 10.24, Customs
Regulations (19 CFR 10.24).
Section 10.16(a), Customs Regulations (19 CFR 10.16(a)),
provides that the assembly operations performed abroad may
consist of any method used to join or fit together solid
components and may be preceded, accompanied, or followed by
operations incidental to the assembly process. The sewing of the
various cut fabrics and elastic together to form the mask and
panties constitutes a qualified assembly, and the operation of
cutting the thread and elastic to length is considered to be
incidental to the assembly and not a further fabrication. see 19
CFR 10.16 (b)(6).
Based on the information and samples provided, we are of the
opinion that the operations performed abroad to create the
subject articles constitute acceptable assembly operations or
operations incidental thereto under subheading 9802.00.80, HTSUS.
HOLDING:
The face mask is classified in subheading 6307.90.9986,
HTSUS, which provides for "[o]ther made up articles, including
dress patterns: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther." It
is dutiable at the rate of 7 percent ad valorem.
The bikini/try-on panty is classified in subheading
6208.92.0025, HTSUS, which provides for "[w]omen's or girls'
singlets and other undershirts, slips, petticoats, briefs,
panties, nightdresses, pajamas, negligees, bathrobes, dressing
gowns and similar articles: [o]ther: [o]f man-made fibers:
[d]isposable briefs and panties designed for one-time use." The
rate of duty is 17 percent ad valorem.
Face masks and panties assembled abroad from precut fabric
and other components of U.S. origin, including thread and elastic
cut to length in connection with assembly, are entitled to
classification under subheading 9802.00.80, HTSUS, with
allowances in duty for the value of the U.S.-made fabric, elastic
and thread, upon compliance with the documentation requirements
of 19 CFR 10.24.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director