HQ 226610: Unused merchandise drawback; 19 U.S.C. 1313(j)(1); HQ 225855

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

     




 

                            HQ 226610

                          August 5, 1996
                                                               


DRA-4-RR:IT:EC  226610 LTO

CATEGORY:  Drawback

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108

RE:  Unused merchandise drawback; 19 U.S.C. 1313(j)(1); HQ       225855

Dear Mr. O'Neill:

     This is in response to your letter of October 24, 1995, on
behalf of Winning Ways, Inc., concerning the applicability of
unused merchandise drawback to wearing apparel.

FACTS:

     Wearing apparel, such as jackets, sweatshirts, sport shirts,
etc., is imported in finished form into the United States from
various countries in the Far East and Central America.  In the
United States, lettering or other decorations are sewn onto the
products, which are then shipped to various countries throughout
the world.

ISSUE:

     Whether the wearing apparel is eligible to receive "unused
merchandise" drawback under 19 U.S.C. 1313(j)(1).

LAW AND ANALYSIS:

     The holding in HQ 225855, which was issued to you on October
5, 1995, is controlling with regard to the situation described
above.                              - 2 -

HOLDING:

     The wearing apparel is eligible to receive "unused
merchandise" drawback under 19 U.S.C. 1313(j)(1).

                         Sincerely,




                         Director, International Trade 
                         Compliance Division