The tariff classification and eligibility for partial duty exemption under subheading 9802.00.50, HTSUS, for certain knit garments.

NY M86230 September 20, 2006 CLA-2-61:RR:NC:3:353 M86230 CATEGORY: Classification TARIFF NO.: 9802.00.50 Mr. Larry Ordet Sandler, Travis & Rosenberg, P.A. The Waterford 5200 Blue Lagoon Drive Miami, FL 33126-2022 RE: The tariff classification and eligibility for partial duty exemption under subheading 9802.00.50, HTSUS, for certain knit garments. Dear Mr. Ordet: In your letter dated August 25, 2006, you requested a ruling on behalf of Aramark Uniform & Career Apparel, Inc., concerning the eligibility for partial duty exemption under subheading 9802.00.50, HTSUS, for certain knit garments that will imported into the United States. You state that knit shirts will be imported into the United States. You state that the shirts will be available for sale in their imported condition. However, some shirts are exported to Mexico to undergo operations that are designed to personalize and identify Aramark customers. The operations include embroidering or screen-printing. After the operations are performed in Mexico, the shirts will be returned to the United States. Subheading 9802.00.50, HTSUS, provides a partial or complete duty exemption for articles exported from and returned to the United States after having been advanced in value or improved in condition by repairs or alterations, provided that the appropriate documentary requirements of 19 CFR 10.8 are met. However, entitlement to this tariff treatment is precluded in circumstances where the operations performed abroad destroy the identity of the exported articles or create new or commercially different articles through a process of manufacture. Subheading 9802.00.50, HTSUS, treatment is also precluded where the exported articles are incomplete for their intended use and the foreign processing operation is a necessary step in the preparation or manufacture of finished articles. In this instance, the garments are complete for their intended use prior to being exported to Mexico to undergo the stated operations. As exported from the United States, the garments are finished products in that they are suitable for use as wearing apparel. Although the operations performed in Mexico alter the appearance of the garments, such operations do not otherwise enhance the character of the garments. They are shipped to Mexico solely for embroidery or screen-printing before being returned to the United States. The merchandise in its condition as exported from the United States and as returned from Mexico can be marketed and sold to consumers for the same use. The operations performed in Mexico do not result in the loss of the good’s identity nor create a new article with a different commercial use. Therefore, the embroidering and screen-printing performed in Mexico constitute acceptable repairs and alterations within the meaning of subheading 9802.00.50, HTSUS. The garments will qualify for the special tariff treatment of that provision, provided that the documentary requirements of 19 C.F.R. § 181.64 are met. Your inquiry does not provide enough information for us to give a classification ruling on the other customized tailoring processes mentioned in your ruling request. Your request for a classification ruling should include a sample of the shirt before and after the addition of a shirt pocket and a sample of the shirt before and after the hemming of the sleeves. Samples of the shirt before and after any other customized tailoring processes should be provided, and the process must be specified. We suggest that you submit a separate ruling request for each individual customized tailoring process. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski, Director National Commodity Specialist Division