The tariff classification of a scrub top from Vietnam. Correction to Ruling Number NY L84461

NY L85558 July 8, 2005 CLA-2-62:RR:NC:N3:353 L85558 CATEGORY: Classification TARIFF NO.: 6211.42.0056 Mr. W. J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Ave. Hawthorne, CA 90250 RE: The tariff classification of a scrub top from Vietnam. Correction to Ruling Number NY L84461 Dear Mr. Gonzalez: This replaces Ruling Number NY L84461, dated May 19, 2005, which contained a clerical error. Due to the side slash pockets that blended with the print pattern of the item this office did not notice the slash pockets below the waist when the ruling was issued. A complete corrected ruling follows. The submitted sample, style 5811C is a uniform women’s scrub top composed of woven 100% cotton fabric. The garment is designed with long knit fabric sleeves with short woven overlay sleeves. The scrub top has a V neckline and extends to the hip and has slash pockets below the waist. You have indicated that the scrub top front panel, which includes pockets on the bottom left and right sides, is made of U.S. fabric that is cut in the U.S.A. The back panel fabric is made in China and cut in Vietnam. The woven sleeves are made in Korea and cut in Vietnam. The complete garment is assembled in Vietnam. You suggest classification in subheading 6211.42.0060; which provides for jumpers; the item is a pullover top. The applicable subheading for the uniform scrub top will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments; Other garments, women’s or girls’: Of cotton: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other.” The general duty rate will be 8.1% ad valorem. Subheading 9802.00.80, HTSUS, provides 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, 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 cost or value of the imported assembled article, less the cost or value of the U.S. components assembled therein, upon compliance with the documentary requirements of section 10.24, Customs Regulations (19 CFR 10.24). In this case the uniform scrub would qualify for partial duty exemption under 9802.00.80 for the United States cut components. You also ask whether the garment can be marked “Assembled in Vietnam from U.S., Chinese and Korean components”, or, “Made in Vietnam.” The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.43(e), provides that: [w]here an article is produced as a result of an assembly operation and the country of origin of such article is determined under this chapter to be the country in which the article was finally assembled, such article may be marked, as appropriate, in a manner such as the following: Assembled in (country of final assembly); Assembled in (country of final assembly) from components of (name of country or countries of origin of all components; or Made in, or product of, (country of final assembly).  Based upon the information submitted, we find that it is acceptable to mark individual articles either with the legend "Assembled in Vietnam from U.S., Chinese and Korean components” or “Made in Vietnam”. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division