-importation into the United States provided the documentary requirements of 19 CFR 181.64 are satisfied. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https//hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Custom

N357726 February 9, 2026 CLA-2-98:OT:RR:NC|:N3:348 CATEGORY: Classification TARIFF NO.: 9802.00.5060 Chris Verhaeghe SuedeMaster (1975) Inc 735 Delware Road PMB 385 Tonawanda, NY 14223 The applicability of subheading 9802.00.5060, HTSUS, to various items that are exported from the United States to Canada and returned to the United States Dear Mr. Verhaeghe: In your letter dated January 12, 2026, you requested a ruling. Your request pertained to the applicability of subheading 9802.00.5060, Harmonized Tariff Schedule of the United States, (HTSUS), to items that will be exported to Canada to be cleaned and repaired and subsequently returned to the United States. Your letter states that various customer-owned personal items including leather and suede jackets, formal dresses (including wedding gowns), area rugs, and footwear are soiled in the United States. These items will be exported to Canada for professional cleaning and restoration. Once cleaned and repaired, these items will be returned to the U.S. Headquarters Ruling Letter (HRL) 555318 dated September 20, 1989, Customs and Border Protection held that soiled textile products, consisting of sheets, pillowcases, tablecloths, napkins and lab coats, sent to Mexico, were improved in condition as a result of the washing, drying, and in some cases, pressing operations performed in Mexico. Articles exported from and returned to the United States, after having been advanced in value or improved in condition by repairs or alterations in Canada, may qualify for duty exemption under subheading 9802.00.50, HTSUS. Subheading 9802.00.50, HTSUS, provides a partial duty exemption for articles returned to the U.S. after having been exported to be advanced in value or improved in condition by means of repairs or alterations. Such articles repaired or altered in Canada are dutiable only upon the value of the foreign repairs or alterations, provided the documentary requirements of section 181.64, Customs Regulations (19 CFR 181.64), are satisfied. However, entitlement to this tariff treatment is precluded in circumstances where the operations performed abroad destroy the identity of the articles or create new or commercially different articles. 19 CFR 181.64 states in pertinent part, “Repairs or alterations" means restoration, addition, renovation, redyeing, cleaning, resterilizing, or other treatment which does not destroy the essential characteristics of, or create a new or commercially different good from, the good exported from the United States.” Based on the information submitted, the Canadian operations discussed above constitute "repairs or alterations" within the meaning of 19 CFR 181.64(a) and therefore the items cleaned and restored in Canada are dutiable only upon the value of the foreign repairs or alterations. However, regarding the duty to be assessed on the value of the foreign repairs or alterations, U.S. Note 3(d) to Subchapter II of Chapter 98, HTSUS, states: “For the purposes of subheading 9802.00.40 and 9802.00.50, the rates of duty in the "Special" subcolumn of column 1 followed by the symbol "S" in parentheses shall apply to any goods which are returned to the United States after having been repaired or altered in Canada or in Mexico, respectively, whether or not such goods are goods of Canada or goods of Mexico under the terms of general note 11 to the tariff schedule.” The “special” subcolumn reflects a free rate of duty. Accordingly, the items will qualify for the full duty exemption provided by subheading 9802.00.5060, HTSUS, upon re-importation into the United States provided the documentary requirements of 19 CFR 181.64 are satisfied. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division