CLA-2-59:RR:NC:TP:351 A87191
Ms. Jennifer Mullikin
The Coleman Company, Inc.
3600 N. Hydraulic
Wichita, KS 67219
RE: The tariff classification of gas lantern mantles assembled from American-made components in Costa Rica.
Dear Ms. Mullikin:
In your letter dated August 26, 1996, you requested a tariff classification ruling.
You have submitted a sample of Coleman's "Insta-Clip" item no. 21A122, which has two incandescent gas lantern mantles put up in a polybag for retail sale. The mantle is for clip-on installation on a Coleman's gas lantern. According to your letter, Coleman will supply U.S.-made mantle sacks (assumed to be knitted of man-made fibers), wire clips and overpack cartons. Tsan-a International in Costa Rica will trim and bend the wire clips, lace the wire clips into the mantle sacks, heat and seal two mantles into the polybags and package. You also "would like to know if the mantles will be a part of CBERA" under heading 9802, Harmonized Tariff Schedule of the United States (HTS). Chapter 98, Subheading II, U.S. Note 2(b) excludes textile articles from the special duty treatment for beneficiary countries under this program.
The applicable subheading for the mantle will be 5908.00.0000, HTS, which provides for incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated. The rate of duty will be 6.1 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jeff Konzet at 212-466-5885.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division