The tariff classification of a fly sheet from China.

NY E89739 December 8, 1999 CLA-2-42:RR:NC:3:353 E89739 CATEGORY: Classification TARIFF NO.: 4201.00.6000, 9802.00 Ms. Mary Martin Lynx International, Inc. DBA Lynx-DSL International 24760 South Main Street Carson, CA 90745 RE: The tariff classification of a fly sheet from China. Dear Ms. Martin: In your letter dated November 2, 1999, on behalf of Custom Made Saddlery, Inc., you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample is a fly sheet, which is draped over the upper body of a horse to keep insects from biting and annoying the animal. It is composed of PVC coated man-made fiber net fabric. The fly sheet is shaped to fit a horse, with a dart at one end, which is draped over the neck of the horse. The edges are finished with fabric twill tape, and there are various straps, rings, grommets and buckles for securing the fly sheet to the horse. The applicable subheading for the fly sheet will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material: Other.” The rate of duty will be 2.8% ad valorem for the years 1999 and 2000. You also inquire as to the eligibility for duty free treatment of the of PVC coated man-made fiber net fabric under 9802. The fabric is manufactured in the United States and is sent to China on rolls where it is cut to shape, sewn and finished with straps, rings, grommets and buckles. Articles returned to the U.S. after having been exported to be advanced in value or improved in condition by repairs or alterations may qualify for the partial duty exemption under either HTSUS subheading 9802.00.40 (repairs or alterations made pursuant to a warranty) or subheading 9802.00.50 (other repairs or alterations), provided the foreign operation does not destroy the identity of the exported articles or create new or different articles. In the instant case the processing creates a new article of commerce. Therefore, the fly sheet is not eligible for duty free treatment under these provisions. Subheading 9802.00.80 provides for “Articles…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.” The fabric is sent to China in rolls and must be cut to shape prior to assembly. Per Section 10.16(c)(2) of the Customs Regulations, the cutting of the fabric is not an operation which is considered incidental to the assembly. Therefore, classification under subheading 9802.00.80, HTSUSA, is precluded. Therefore, the fly sheet is not eligible for duty free treatment under subheading 9802. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division