Applicability of partial duty exemption under item 9802.00.80of the Harmonized Tariff Schedule of the United States (HTSUS) tosleeping bags made in China with U.S. down fill.

NY 813641 August 23, 1995 CLA-2-94:S:N:N6:345 813641 CATEGORY: Classification TARIFF NO.: 9404.30.8000; 9802.00.80 Mr. Dennis Heck Tower Group International, Inc. 2400 Marine Avenue Redondo Beach, California 90278-1103 RE: Applicability of partial duty exemption under item 9802.00.80 of the Harmonized Tariff Schedule of the United States (HTSUS) to sleeping bags made in China with U.S. down fill. Dear Mr. Heck: In your letter dated August 25,1995, on behalf of your client, American Recreation Products, Inc., you requested a binding ruling on the applicability of partial duty exemption and classification of prospective shipments of sleeping bags to be imported from China. You indicate that the sleeping bags will be manufactured in China and prior to assembly, stuffed with U.S. down fill that will be purchased by the Chinese manufacturer. At the time of export from the U.S., the down fill is in a condition ready to be blown into the sleeping bag shell. No further processing is needed before the down is ready for stuffing. Once the down is blown into the sleeping bag shell, the bag will then be sewn shut and a zipper attached. The finished sleeping bag would then be packed for shipment to the U.S. The applicable subheading for sleeping bags containing 20% or more by weight of feather/ or down will be 9404.30.4000 HTSUS. The duty rate will be 4.7 percent ad valorem. The applicable subheading for sleeping bags containing less than 20% by weight of feather/ or down will be 9404.30.8000 HTSUS. The duty rate will be 9.0 percent ad valorem. Item 9802.00.80 HTSUS provides for 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 a 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 except by being assembled and except by operations such as cleaning, lubricating and painting. All three requirements must be satisfied before a component may receive a duty allowance. In the manufacturing process you describe, all three requirements appear to be met. Therefore, the sleeping bags will be eligible for a partial duty exemption under subheading 9802.00.80 when imported into the U.S., upon compliance with the documentary requirements set forth in 19 CFR 10.24. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport