The tariff classification of a unisex jacket from Nicaragua

NY G88548 April 17, 2001 CLA-2-62:RR:NC:TA:357 G88548 CATEGORY: Classification TARIFF NO.: 6210.50.5020 Mr. Thomas M. Stanton Edward M. Jones & Company P.O. Box 55038 Portland, OR 97238-5038 RE: The tariff classification of a unisex jacket from Nicaragua Dear Mr. Stanton: In your letter dated March 20, 2001, on behalf of Airtime Hood River, you requested a classification ruling. A sample was submitted and is being returned. The item in question, style 5177-50, is hip-length and has a full-front opening with a zip-through collar. Other features include an elasticized drawstring with a cord lock at the bottom hem, elasticized cuffs, a fleece fabric lining in the collar, slant, zippered pockets at the waist and an inner, zippered pocket in the left chest. The shell is made from a woven nylon fabric with a visible coating on the inner surface, and the garment is fully lined with a woven fabric, as well. There is a horizontal strip of reflective fabric on the back panel and similar strips on each of the front panels. The garment is intended to be sold to employees of ski lodges and is cut to a unisex sizing specification. The applicable subheading for the jacket will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ anoraks (including ski jackets), windbreakers and similar articles, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The duty rate will be 7.2 percent ad valorem. You also inquired about the eligibility of these garments for a reduced duty under HTS subheading 9802.00.80. 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. 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). 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. In the instant case, the assembly of all components that have been cut in the United States into finished garments in Nicaragua is an acceptable assembly under the above requirements. Therefore, subheading 9802.0080 applies to the cut components of United States origin. Your letter did not indicate the origin of zippers, elastic and other accessory materials. These would be subject to the same conditions as the cut fabric components. This jacket falls within textile category designation 635. Based upon international textile trade agreements products of Nicaragua are not currently subject to quota or the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division