us-cbp-cross-rulings-hq-544100•HQ 544100: Applicability of partial duty exemption to certain caps assembled in Korea.
HQ 544100: Applicability of partial duty exemption to certain caps assembled in Korea.
us-cbp-cross-rulings-hq-544100HQ 544100: Applicability of partial duty exemption to certain caps assembled in Korea.Guidance
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 544100
May 25, 1988
CLA-2 CO:R:C:V 544100 DBI
CATEGORY: Classification
TARIFF NO.: 9802.00.80, HTS (807.00, TSUS)
Ms. Ann M. Norris
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: Applicability of partial duty exemption to certain
caps assembled in Korea.
Dear Ms. Norris:
In your letter of November 9, 1987, you requested a ruling on
behalf of Cap-Man Incorporated, concerning the applicability of
item 807.00, Tariff Schedules of the United States (TSUS; 19
U.S.C. 1202), to certain caps to be assembled in Korea and
imported by your client. A sample has been submitted for
examination.
FACTS:
You state that a foam fabric will be applied to the back of a
printed knit fabric, both of which are purchased from U.S.
manufacturers in rolls. According to your letter, each piece is
cut to the appropriate shape "ready for assembly to the cap."
Both the application of the foam and the cutting will be
performed in the U.S. You do not indicate whether or not the
mesh fabric, visor, or other parts assembled into the finished
product are of U.S. origin nor do you explain how the cut pieces
of fabric are attached to the rest of the cap. However, it
appears from the sample provided that the cap was assembled by a
method used to fit together solid components, i.e., gluing or
sewing.
ISSUE:
Whether the described caps will be eligible for the partial
exemption from duty provided for in item 807.00, TSUS
(9802.00.80, Harmonized Tariff Schedule of the United States
(HTSUSA)), when imported into the U.S.
- 2 -
LAW AND ANALYSIS:
Item 807.00, TSUS, applies to articles assembled abroad in
whole or in part of fabricated components, the product of the
U.S., with no operations performed thereon except the attachment
of the components to form the imported merchandise, and
operations incidental thereto. An article classified under item
807.00, TSUS, is subject to the duty upon the full appraised
value of the imported article, less the cost or value of such
products of the U.S. Sections 10.11-10.24, Customs Regulations
(19 CFR 10.11-10.24), set forth definitive and interpretive
regulations pertaining to the construction of item 807.00, TSUS,
and related provisions of law. Section 10.16(a), Customs
Regulations (19 CFR 10.16(a)), provides that the assembly
operations performed abroad may consist of any method used to
join or fit together solid components, such as gluing or sewing
and may be preceded, accompanied, or followed by operations
incidental to the assembly as illustrated in paragraph (b) of
that section.
HOLDING:
We are of the opinion that the joining or fitting together of
cut pieces of fabric with the other components by sewing or
gluing are acceptable assembly operations. Therefore, on the
basis of the samples and information submitted, allowances in
duty may be made under item 807.00, TSUS, for the cost or value
of the exported cut and shaped pieces of foam and knit fabrics,
upon compliance with the applicable Customs Regulations. No
allowance may be made under item 807.00, TSUS, for the cost or
value of the other cap parts if they are not products of the U.S.
Sincerely,
John Durant
Director, Commercial
Rulings Division
1cc: CLA-2 CO:R:C:V:DIZZO:SDZ:5/18/88
Ms. Ann M. Norris
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
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