CLA-2-62:S:N:N5:353 881345
Mr. Victor Yau
Billwin Limited
B2, 18F, Chaiwan Industrial Centre
20 Lee Chung Street
Chai Wan, Hong Kong
RE: The tariff classification of a TYVEK jacket from China.
Dear Mr. Yau:
In your letter dated December 3, 1992, you requested a tariff
classification ruling.
The submitted sample is a light weight, outerwear jacket
constructed entirely from "TYVEK" fabric which is a spun bonded
olefin fabric synthetically formed from high density polyethylene
fiber. The jacket features a full frontal zippered opening, long
sleeves, an elasticized waist and a collar.
In your letter you request classification in subheading
6210.10.2000, Harmonized Tariff Schedule of the United States
(HTS). In order to be classified under this subheading, the jacket
not only would have to be of a nonwoven material, it would also
have to be of a fabric formed on a base of paper or covered or
lined with paper. TYVEK material is not. Therefore, while the
garment is constructed of a nonwoven fabric classifiable under
heading 6210, HTS, we do not concur with your proposed
classification.
Accordingly, the applicable subheading for the jacket will be
6210.10.4025, Harmonized Tariff Schedule of the United States
(HTS), which provides for garments, made up of fabrics of heading
5602, 5603...other. The rate of duty will be 17 percent ad
valorem.
The jacket falls within textile category designation 659.
Based upon international textile trade agreements, products of
China are subject to quota restraints and 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.
You also state that you intend to export "Tyvek" material of
United States origin in roll form to China where it will be cut and
sewn into the finished jacket. The garment would then be imported
into the U.S. While the duty rate and quota status of the
merchandise will not be effected by the U.S. origin fabric, the
valuation of the merchandise is effected. If the fabric is
supplied, directly or indirectly, free of charge or at a reduced
cost to the manufacturer of the jacket, the fabric would be
considered an assist under Section 152.102 (a) (1) of the Customs
Regulations (19 C.F.R. 152.102 (a) (1) ). The value of the assist
would include the costs to acquire the fabric and transport it to
the manufacturer. To the extent that the value of the assist is
not included in the price paid or payable for the finished
merchandise, it must be added to that price in determining the
transaction value and entered value of the imported jacket.
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