HQ 222740: Same condition drawback; 19 U.S.C. 1313(j); repacking;incidental operations; 19 CFR 191.141(a)(3).

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 222740

                         October 3, 1991

DRA-4-CO:R:C:E 222740 GG

CATEGORY:  Drawback

John A. Slagle
Director, Customs Laws and Regulations
Wolf D. Barth Co., Inc.
7575 Holstein Avenue
Philadelphia, Pennsylvania 19153

RE:  Same condition drawback; 19 U.S.C. 1313(j); repacking;
incidental operations; 19 CFR 191.141(a)(3).

Dear Mr. Slagle:

     This is in response to your letter, dated October 5, 1990,
which requests a binding ruling for your client, Decision Data
Computer Corporation ("Decision Data").  Our decision follows.

FACTS:

     Decision Data plans to import color terminal monitors from
Hong Kong.  The boxes containing the monitors will include
cavities for a keyboard, user manual, line cord and a Smart T. 
The monitors will be stored in these boxes in Decision Data's
warehouse until an order is received.  Then, a box containing a
monitor will be opened, the correct keyboard, user manual, line
cord and Smart T will be inserted into the proper cavities, the
box will be resealed, and the entire unit will be exported.

ISSUE:

     Whether the insertion of a keyboard, user manual, line cord,
and Smart T into preexisting cavities found in boxes containing
imported monitors, changes the condition of the imported
monitors, or would be considered a use, under the same condition
drawback law?

LAW AND ANALYSIS:

     Section 313(j) of the Tariff Act of 1930, as amended (19
U.S.C. 1313(j) (1991)), authorizes a refund of 99% of the duties
paid on imported merchandise that is, within 3 years of its
importation, either exported in the same condition as when
imported or destroyed under Customs supervision, and is not used
within the United States before such exportation or destruction. 
The performing of incidental operations (including but not
limited to testing, cleaning, repacking, and inspecting) on the
imported merchandise, which do not amount to a manufacture or
production for drawback purposes, is permitted and will not be
considered a use of that merchandise.  19 U.S.C. 1313(j)(4); 19
CFR 191.141(a)(3).

     Opening a box containing an imported monitor, and inserting
a keyboard, user manual, line cord, and Smart T into preexisting
cavities in what we understand to mean the box itself or the
styrofoam insulation, is a repacking procedure which would fall
within the definition of incidental operation.  In reaching this
conclusion, we take into consideration the fact that nothing will
be done, and no attachments made, to the monitor itself.  It will
be exported in exactly the same condition as it was when it was
imported.

HOLDING:

     Inserting a keyboard, user manual, line cord, and Smart T
into preexisting cavities in a box containing an imported
monitor, is a repacking operation which would be considered
incidental under the same condition drawback law.  The performing
of an incidental operation on imported merchandise does not
amount to a proscribed use, nor does it change the condition of
that merchandise.

                               Sincerely,



                               John Durant
                               Director, Commercial
                               Operations Division