The tariff classification of a unisex wool jacket from Bolivia

NY 808725 April 13, 1995 CLA-2-62:S:N:N5:357 808725 CATEGORY: Classification TARIFF NO.: 6202.91.2011 Ms. Amy Jo Reznicek High Andes Fleece SPE LPB 0014 PO Box 02-5435 Miami, FL 33102-5435 RE: The tariff classification of a unisex wool jacket from Bolivia Dear Ms. Reznicek: In your letter dated March 9, 1995, received on March 29, you requested a tariff classification ruling. A sample was submitted and is being returned as you requested. The garment in question, style CH-2004, is made from an 80% alpaca, 20% wool, woven fabric. It is hip-length and has a full- front zipper opening with a zip-through stand-up collar. There are slant pockets at the waist, drawstrings at the waist and the bottom hem and elastic at the cuffs. The garment is unlined. In your letter you indicated that this garment is for unisex wear, and that the fabric is made in Peru, but that the cutting and sewing are performed in Bolivia. The garment may be trimmed with traditional Bolivian hand-woven wool or synthetic strips on the collar and pockets. Further, most notions, namely cords, pulls, elastic and thread are from the United States. The applicable subheading for the jacket will be 6202.91.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for anoraks, windbreakers and similar articles of wool or fine animal hair, women's. The rate of duty will be 45.3 cents per kg. plus 20.5 percent ad valorem. Heading 9802 provides 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. All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. Any significant process, operation, or treatment whose primary purpose is the fabrication, completion, physical or chemical improvement of a component precludes the application of the exemption under subheading 9802.00.80, HTSUS, to that component. The items indicated above, cords, cord pulls, elastic and thread, if products of the United States and meeting the above requirements, may be eligible for a duty allowance under HTS heading 9802 upon their return. An article entered under this tariff provision is subject to duty upon the full value of the 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). 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