The tariff classification and eligibility for partial duty exemption under subheading 9802.00.50, HTSUS, for boys’ knit polo shirts.

N052217 February 20, 2009 CLA-2-61:OT:RR:NC:TA:N3:358 CATEGORY: Classification TARIFF NO.: 6105.10.0030; 9802.00.50 Mr. Robert T. Stack Tompkins & Davidson, LLP 5 Hanover Square 15th Floor New York, NY 10004 RE: The tariff classification and eligibility for partial duty exemption under subheading 9802.00.50, HTSUS, for boys’ knit polo shirts. Dear Mr. Stack: In your letter dated February 12, 2009, on behalf of your client Garan, Inc., you requested a tariff classification ruling. One sample representing six styles was submitted with your request. The sample will be returned to you. You state that your client will import into the United States from Bangladesh boys’ knit polo shirts, both long sleeve and short sleeve varieties. Your client will then export the polo shirts to El Salvador where they will undergo button removal and replacement and repacking for re-imported into the United States. You are requesting tariff classification and eligibility for partial duty exemption under subheading 9802.00.50, HTSUS, for the boys’ knit polo shirts that will be re-imported into the United States. The merchandise that is the subject of this request involves two product groupings. The first grouping consists of four styles of boys shirts. Styles U61150 and U61152 have short sleeves and styles U61625 and U61626 have long sleeves. All styles are made of pique knit fabric that is 60% cotton, 40% polyester and average 10 or more stitches per linear centimeter in each direction counted on an area measuring at least 10 centimeters by 10 centimeters. The items have flat welt collars, two button plackets that fasten left over right, rib knit sleeve cuffs and straight hemmed bottoms with side slits. The second grouping consists of two styles of boys shirts. Styles U61410 and U61411 have short sleeves. Both styles are made of pique knit fabric that is 100% cotton, and average 10 or more stitches per linear centimeter in each direction counted on an area measuring at least 10 centimeters by 10 centimeters. The items have flat welt collars, two button plackets that fasten left over right, rib knit sleeve cuffs and straight hemmed bottoms with side slits. The applicable subheading for the boys’ polo shirts, styles U61150, U61152, U61625, U61626, U61410 and U61411 will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, knitted or crocheted: of cotton: boys’: other. The duty rate is 19.7% ad valorem. 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 the case of the boys’ polo shirts undergoing button replacement in El Salvador, the garments are complete for their intended use as wearing apparel prior to being exported to El Salvador to undergo button replacement. The merchandise in its condition as exported from the United States and as returned from El Salvador can be marketed and sold to consumers for the same use. The operations performed in El Salvador do not result in the loss of the good’s identity or create a new article with a different commercial use. Therefore, the button replacement performed in El Salvador constitutes an acceptable alteration within the meaning of subheading 9802.00.50, HTSUS, and the garments will qualify for the reduced duty status of that provision. For information as to the documentation that will satisfy 19 CFR 10.8 (Section 10.8, C.R.), you should contact the port director at the anticipated U.S. port of entry. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division