CLA-2-39:RR:NC:SP:221 C81283
Mr. Sergio Irigoyen
Avent Inc.
3701 E. Columbia
Tucson, AZ 85714
RE: The tariff classification of mayo stand covers from the Dominican Republic.
Dear Mr. Irigoyen:
In your letter dated October 20, 1997, you requested a tariff classification ruling.
The mayo stand cover is a protective drape used to cover a piece of equipment in an operating room. You describe it as being made from blue polyethylene film "reinforced with a paper pulp nonwoven patch." Based on the illustrations and the cost and weight breakdowns submitted with the request, the essential character is imparted by the polyethylene film. The film is manufactured in the United States in the form of tubing with a diameter of 23 inches. In the Dominican Republic the tubing is cut to a length of 54 inches, then heat sealed on one end. The patch material is manufactured in the United States and is sent to the Dominican Republic either in cut pieces measuring 24 inches by 19 inches, or in lengths of material 24 inches in width which will be cut at 19 inch intervals to form the patches. The patch is glued onto the polyethylene tube with a cold adhesive. The cover is then folded and stamped with orientation markings.
The applicable subheading for the mayo stand cover will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
Subheading 9802.00.80, HTS, provides a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which were exported in condition ready for assembly without further fabrication, have not lost their physical identity in such articles by change in form, shape or otherwise, and have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubrication, and painting.
All three requirements of subheading 9802.00.80, HTS, must be satisfied before a component may receive a duty allowance. An article entered under this tariff provision is subject to duty upon the full value of the imported assembled article, less the cost or value of such U.S. components, upon compliance with the documentary requirements of section 10.24, Customs Regulations (19 CFR 10.24).
Section 10.14 (a), Customs Regulations [19 CFR 10.14 (a)], states that the components must be in condition ready for assembly without further fabrication at the time of their exportation from the United States to qualify for the exemption. Components will not lose their entitlement to the exemption by being subjected to operations incidental to the assembly either before, during, or after their assembly with other components. Section 10.16 (a) Customs Regulations [19 CFR 10.16 (a)] provides that the assembly operation performed abroad may consist of any method used to join or fit together solid components, such as welding, soldering, riveting, force fitting, gluing, laminating, sewing, or the use of fasteners. Operations incidental to the assembly are not considered further fabrication operations if they are of a minor nature.
In the instant case, the heat sealing of the tube and the gluing of the patch onto the tubing are considered acceptable assembly operations. Cutting of the tubing and patch material to length are operations incidental to the assembly process. Therefore, the mayo stand cover is eligible for partial duty exemption under subheading 9802.00.80, HTS, with allowances in duty for the cost or value of the U.S. produced polyethylene tubing and paper/nonwoven patch which are incorporated therein, upon compliance with the documentary requirements of 19 CFR 10.24.
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
Joan Mazzola at 212-466-5580.
Sincerely,
Robert B. Swierupski Director,
National Commodity
Specialist Division