RE: Applicability of 9802.00.80, HTSUS, for materials used to manufacture polytetrafluoroethylene (PTFE) laminated filter bags made of woven fiberglass

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364377 September 15, 2026 CLA-2-70:OT:RR:NC:N2:352 CATEGORY: Classification TARIFF NO.: 9802.00.80 William Dyer W.L. Gore & Associates 555 Paper Mill Road Newark, DE 19711 RE: Applicability of 9802.00.80, HTSUS, for materials used to manufacture polytetrafluoroethylene (PTFE) laminated filter bags made of woven fiberglass Dear Mr. Dyer: In your letter dated August 18, 2026, you requested a tariff classification ruling on the application of subheading 9802.00.80, Harmonized Tariff Schedule of the United States (HTSUS), for polytetrafluoroethylene (PTFE) laminated filter bags made of woven fiberglass. Your submission states this request follows previous New York Ruling N358577, dated March 5, 2026, which classified the goods under subheading 7019.90.1100, HTSUS. In that ruling, U.S. Customs and Border Protection (“CBP”) determined that the filter bag is a product of the United States for textile origin purposes under 19 CFR § 102.21(c)(2) based on the U.S. fabric-making process, but the product is ineligible for preferential treatment under the Dominican Republic-Central America-United States Free Trade Agreement (“DR-CAFTA”) because the Taiwan-origin fiberglass yarn fails to satisfy the applicable tariff shift requirement. You are now inquiring whether components of U.S.- origin qualify for partial duty exemption under subheading 9802.00.80, HTSUS. You state this request is limited to item #3650, described as a “Gore® High Durability Filter Bag.” This product is a tubular filtration component with a sewn seam constructed of woven fiberglass fabric and laminated with an expanded polytetrafluoroethylene (ePTFE) membrane. The filter bag is designed for use in jet-style dust collectors in chemicals, minerals, metals, power generation, and waste-to-energy incineration processing applications. The claimed U.S.-manufactured components include the woven fiberglass fabric and the ePTFE membrane film, which are exported to Germany for lamination, as well as a 100 percent ePTFE sewing thread exported directly to Costa Rica. Subheading 9802.00.80, HTSUS, provides for: Articles, except goods of heading 9802.00.91 and goods imported under provisions of subchapter XIX of this chapter and goods imported under provisions of subchapter XX, 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. To qualify for a partial duty exemption under 9802.00.80, HTSUS, all three conditions must be met. An article entered under subheading 9802.00.80, HTSUS, is subject to duty upon the full value of the imported assembled articles less the cost or value of the U.S components, upon compliance with the documentary requirements of 19 C.F.R. § 10.24. Section 10.14(a), U.S. Customs and Border Protection (CBP) Regulations (19 C.F.R. § 10.14(a)), states in part: [t]he components must be in condition ready for assembly without further fabrication at the time of their exportation from the United States to qualify for the exemption. Components will not lose their entitlement to the exemption by being subjected to operations incidental to the assembly either before, during, or after their assembly with other components. Section 10.16(a), CBP Regulations (19 C.F.R. § 10.16(a)), provides in part: [t]he assembly operations performed abroad may consist of any method used to join or fit together solid components, such as welding, soldering… gluing, laminating, sewing…. Operations incidental to the assembly process are not considered further fabrication, as they are of a minor nature and cannot always be provided for in advance of the assembly operation. Examples of operations considered incidental to the assembly process are outlined in section 10.16(b), Customs Regulations (19 C.F.R. § 10.16(b)), and specifically cites cutting to length of thread and similar products exported in continuous lengths. However, any significant process, operation, or treatment whose primary purpose is the fabrication, completion, or physical or chemical improvement of a component precludes the application of the exemption under subheading 9802.00.80, HTSUS. An example of an operation not considered incidental to assembly is cutting of garment parts according to pattern from exported material. (See 19 C.F.R. § 10.16(c)) Similarly, uncut textile fabrics exported in bolts and cut abroad according to a pattern to make wearing apparel components are not regarded as fabricated components. (See 19 C.F.R. § 10.14(a)) In your correspondence with this office the U.S.-manufactured woven fiberglass fabric and the U.S.- manufactured expanded polytetrafluoroethylene (“ePTFE”) membrane film are exported to Germany in uncut bulk or rolls. In Germany, these materials undergo a subsequent intermediate heat-bonding (lamination) process to create a composite, multi-layered laminated fiberglass fabric before being shipped to Costa Rica. Consequently, these components fail criteria (a) of subheading 9802.00.80, HTSUS, as they are not exported in a condition ready for assembly without further fabrication. Furthermore, because they are merged into a new intermediate material, it also fails criteria (b) of subheading 9802.00.80, as they lose their independent physical identity prior to the final assembly operations in Costa Rica. Therefore, no allowance in duty is permitted under subheading 9802.00.80, HTSUS, for the cost or value of the U.S.-manufactured woven fiberglass fabric and the U.S.-manufactured expanded polytetrafluoroethylene (“ePTFE”) membrane film when item #3650, described as a “Gore® High Durability Filter Bag” is imported into the U.S. HQ ruling 555395, dated August 15, 1989, is noted. However, the U.S.-manufactured 100 percent ePTFE sewing thread qualifies for a partial duty exemption under subheading 9802.00.80, HTSUS. The ePTFE sewing thread is manufactured entirely in the United States and exported directly to Costa Rica in a condition ready for assembly. In Costa Rica, the thread is used in its exported condition solely to join the fabric panels, end caps, and cuffs. It does not undergo intermediate fabrication, lose its physical identity, or advance in value except by the exact process of assembly. Therefore, allowance in duty is permitted under subheading 9802.00.80, HTSUS, for cost and value of only the ePTFE sewing thread when item #3650, described as a “Gore® High Durability Filter Bag” is imported into the U.S. 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 Nicole Rosso at nicole.rosso@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division