CLA-2-94:S:N:N6:345 813641
Mr. Dennis Heck
Tower Group International, Inc. 2400 Marine Avenue Redondo Beach, California 90278-1103
RE: Applicability of partial duty exemption under item 9802.00.80
of the Harmonized Tariff Schedule of the United States (HTSUS) to
sleeping bags made in China with U.S. down fill.
Dear Mr. Heck:
In your letter dated August 25,1995, on behalf of your
client, American Recreation Products, Inc., you requested a binding
ruling on the applicability of partial duty exemption and
classification of prospective shipments of sleeping bags to be
imported from China.
You indicate that the sleeping bags will be manufactured in
China and prior to assembly, stuffed with U.S. down fill that will
be purchased by the Chinese manufacturer. At the time of export
from the U.S., the down fill is in a condition ready to be blown
into the sleeping bag shell. No further processing is needed
before the down is ready for stuffing. Once the down is blown into
the sleeping bag shell, the bag will then be sewn shut and a zipper
attached. The finished sleeping bag would then be packed for
shipment to the U.S.
The applicable subheading for sleeping bags containing 20% or
more by weight of feather/ or down will be 9404.30.4000 HTSUS. The
duty rate will be 4.7 percent ad valorem.
The applicable subheading for sleeping bags containing less
than 20% by weight of feather/ or down will be 9404.30.8000 HTSUS.
The duty rate will be 9.0 percent ad valorem.
Item 9802.00.80 HTSUS provides for a partial duty exemption
for articles assembled abroad in whole or in part of fabricated
components, the product of the United States, which (a) were
exported in a 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 except by being
assembled and except by operations such as cleaning, lubricating
and painting. All three requirements must be satisfied before a
component may receive a duty allowance.
In the manufacturing process you describe, all three
requirements appear to be met. Therefore, the sleeping bags will
be eligible for a partial duty exemption under subheading
9802.00.80 when imported into the U.S., upon compliance with the
documentary requirements set forth in 19 CFR 10.24.
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