CLA-2-62:OT:RR:NC:TA:357
Mr. Nicholas D’Andrea
Delmar International, Inc.
147-55 175th St.
Jamaica, NY 11434
RE: The tariff classification of a women’s coat with U.S. origin fur trim from Poland
Dear Mr. D’Andrea:
In your letter dated October 3, 2008, on behalf of Polaris Handelsges, of Vienna, Austria, you requested a classification ruling. The sample you submitted is being returned as you requested.
The item in question, style M183509, is made from a 100% cotton woven shell fabric and is lined with a satin fabric quilted to a light batting. The coat is approximately 34.5” in length and has a full front opening with a zipper closure covered by a storm flap with snaps, two bellows pockets below the waist, long sleeves with hidden rib knit storm cuffs and non-adjustable bands around the wrist and a zip-off hood with a removable coyote fur ruff.
The applicable subheading for the coat will be 6202.12.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of cotton. The duty rate will be 8.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The fur skins used to manufacture the hood ruff are of United States origin and are processed in the United States and then exported for assembly to the coats. You asked whether these fur skins would be eligible for a duty allowance under Heading 9802, HTS.
The processing of the fur skins in the United States includes wetting, stretching, cutting, sewing, taping, closing and ironing. The skins may also be dyed or tanned. They will also be cut to size and finished into a complete hood ruff, and then exported to the foreign garment manufacturer where they will be snapped onto the garments with no further processing in Poland.
Subheading 9802.00.80, HTSUS, provides a partial duty exemption for:
[a]rticles … 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.
All three requirements of subheading 9802.00.80, HTSUS, 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 qualifying U.S. components assembled therein, provided there has been compliance with the documentation requirements of 19 CFR 10.24.
The assembly of the U.S. ruffs to the coats is an acceptable assembly under HTS 9802. As such, they are eligible for a duty allowance under HTS 9802.00.8068, upon compliance with the documentary requirements of section 10.24, Customs Regulations (19 CFR 10.24).
This coat falls within textile category 335. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 William Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division