.(~~~~ 'UEPARTMu.s.w~sH~HGtoN,cuENsToMsT OF THEsERvicE~.c.TREASURY
8 JAN 1993
HQ 556919
CLA-2 CO:R:C:S 556919 RA
Mr. Robert T. Powell President, Amigo de Sur
300 Raleigh Street
Oxford, North Carolina 27565
Applicability of duty exemption under U.S. Note 2(b), subchapter II, Chapter 98, HTSUS, to hammock mattresses woven in Costa Rica
Dear Mr. Powell:
This is in response to your letter of September 4, 1992, regarding the tariff treatment of hammock mattresses made in Costa Rica from cotton cord of United States origin.
FACTS:
You propose to export cotton cord on spools which will be cut to length and woven together in Costa Rica to create the mattress portion of a hammock. The ends of the mattress will be knotted to prevent unraveling and packed into a plastic bag for shipment to the U.S.
ISSUE:
Are the hammock mattresses entitled to duty-free entry under U.S. Note 2(b), subchapter II, Chapter 98, Harmonized Tariff Schedule of the United States (HTSUS)?
LAW AND ANALYSIS:
U.S. Note 2(b), subchapter II, Chapter 98, HTSUS, provides for the duty-free entry of qualified articles which are assembled or processed in whole of fabricated components that are products of the U.S. In Headquarters Ruling Letter (HRL) 555950 of August 30, 1991, it was held that hammock mattresses made in Guatemala from U.S.-origin cotton cord would qualify for free entry under the provisions of U.S. Note 2(b). You state that your proposed importations are made by the same process and should receive similar tariff treatment.
2
It is assumed that only the mattress portion made wholly of U.S.-made cords is being imported. We agree that mattresses manufactured in Costa Rica as described and classifiable in subheading 5609.00.10, HTSUS, would be entitled to duty-free entry under the provisions of U.S. Note 2 (b).
HOLDIN~:
Mattress portions of hammocks made in Costa Rica from cotton cords of U.S. origin, which are classifiable in subheading 5609.00.10, HTSUS, are entitled to duty-free entry under U. S. Note 2 (b) if shipped directly to the U.S. and the applicable documentation requirements are satisfied. We have enclosed a copy of a telex to Customs field offices, dated September 28, 1990, which outlines these requirements.
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Enclosure