CLA-2-96:RR:NC:SP:222 E88257
Yvone Sherri Lopez
AFI (California), Inc.
2381 Rosecrans Avenue #100
El Sugundo, CA 90245
RE: The tariff classification of and the applicability of 9802.00.80 to zipper parts imported from Korea.
Dear Ms. Lopez:
In your letter dated September 30, 1999, on behalf of Protec International, you requested a tariff classification ruling.
You have submitted a sample of a zipper slider and pull assembly with an attached leather tab and medallion. You state that the slider and pull, the leather tab and the medallion are all manufactured in the United States. They are being sent to Korea for assembly.
From the drawing of the exported components it appears that all of the parts (including the leather tab) will be exported in their finished size and shape. It appears that the assembly consists of the leather tab being inserted through a hole in the zipper pull and being held in place with the medallion.
The applicable subheading for the zipper slider and pull assembly will be 9607.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for slide fasteners and parts thereof, parts, sliders with or without pulls. The rate of duty will be 11.5 percent ad valorem.
You also ask about the applicability of subheading 9802.00.80 to this merchandise when returned from Korea. Subheading 9802.00.80, HTS, provides for a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) 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, lubricating and painting.
Section 10.14(a), Customs Regulations [19 C.F.R. §10.14(a)], states that the components must be in a 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 before, during, or after their assembly with other components. Section 10.16(a) Customs Regulations {19 C.F.R. §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.
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 C.F.R. §10.24). Joining the zipper slider and pull to the leather tab and medallion, is an acceptable assembly operation for purposes of reduced duty treatment in heading 9802. The zipper part is classified under subheading 9802.00.80, HTS, with allowances in duty for the cost or value of the U.S. produced components, upon compliance with the documentary requirements of 19 C.F.R. §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 Alice R. Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division