CLA-2-42:S:N:N6:341 806034
Mr. Juan Cienfuegos
Juan E. Cienfuegos, Jr. CHB
14417 Import
Laredo, TX 78041
RE: The tariff classification and 9802 eligibility of a sports
bag from Mexico.
Dear Mr. Cienfuegos:
In your letter, received in this office January 19, 1995, on
behalf of Fernando De Silva Garza dba/Kodiak Manufacturera
Textil, S.A. DE C.V., you requested a tariff classification
ruling addressing the eligibility of 9802 as it relates to the
sample submitted.
A sample of a duffle style sports bag has been submitted.
It consists only of 100 percent nylon textile materials, is
unlined, and has woven double handle straps. The bag has a
plastic zipper closure. You have stated that all the textile
components are cut to shape in the United States and are exported
to Mexico for assembly into a finished bag. Based upon the
sample submitted, it appears that the only assembly performed in
Mexico will be simple sewing.
The applicable subheading for the sports bag of 100 percent
nylon woven fabric will be 4202.92.3030, Harmonized Tariff
Schedule of the United States (HTS), which provides for travel,
sports and similar bags, with outer surface of textile materials,
other, of man-made fibers, other. The rate of duty will be 19.8
percent ad valorem.
You have suggested that the article be subject to tariff
number 9802.00.9000, Harmonized Tariff Schedule of the United
States (HTS), which provides for a duty free status. Subheading
9802.00.9000 provides for: Textile and apparel goods, assembled
in Mexico in which all fabric components where wholly formed and
cut in 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; provided that
goods classifiable in chapters 61, 62 or 63 may have been subject
to bleaching, garment dyeing, stone-washing, acid-washing or
perma-pressing after assembly as provided for herein.
All requirements of subheading 9802.00.9000 must be
satisfied before a textile good can be afforded a duty free
status.
On the basis of the information presented, it is our opinion
that the nylon sports bag, as described, is eligible for
treatment within subheading 9802.00.9000, HTSUSA.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport