Applicability of HTSUS subheading 9801.00.10 to paper hygienic liners for women’s swimsuits

NY K84352 April 1, 2004 CLA-2-98:RR:NC:WA:355 K84352 CATEGORY: Classification TARIFF NO.: 9801.00.10; 9802.00.50 Ms. Gail T. Cumins Sharrets, Paley, Carter & Blauvelt 75 Broad Street New York, NY 10004 RE: Applicability of HTSUS subheading 9801.00.10 to paper hygienic liners for women’s swimsuits Dear Ms. Cumins: In your letter dated March 19, 2004, you requested a ruling regarding the applicability of subheading 9801.00.1097 to paper hygienic liners. You state that these liners will be exported in roll form to a foreign country where they will be cut to length and attached to the textile liners of women’s and girls’ swimsuits. The paper liner is intended to permit a potential customer to try on the garment while keeping it sanitary for the actual purchaser of the garment. After purchase, the liner is intended to be removed from the garment. It attaches to the textile lining fabric because it is backed with a light adhesive allowing a non-permanent attachment to another material. You state, that since the lining paper is produced in the United States and is not, in your opinion, advanced in value or improved in condition by any means while abroad, the paper liners are entitled to duty treatment under subheading 9801.00.1097. CBP has previously stated that cutting exported merchandise to length generally advances its value or improves its condition. Note Headquarters letter 555174, dated April 25, 1989, and HQ 554179, dated September 10, 1986. Therefore, treatment under HTS 9801.00.10 is precluded. Although the paper lining may be considered to be advanced in value, improved in condition by cutting it to length, HTS 9802.00.50 does not apply as CBP has held, in previous rulings, that merely cutting goods to length and returning constitutes a finishing step in manufacturing and exceeds the meaning of the term “alterations”. This concept is explained in HQ 555174, which was cited above. Based upon the above, the paper liners are not entitled to duty free exemption under the provisions of Chapter 98. They would be classified with the swimsuits. As you have not provided the information necessary to provide the appropriate subheading, we are unable to provide any classification advice. 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 Camille R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division