Eligibility of rubber tourniquets for classification in 9801.00.10, HTS.

NY H89837 March 29, 2002 CLA-2-40:RR:NC:SP:221 H89837 CATEGORY: Classification TARIFF NO.: 9801.00.10 Ms. Janet Westrick Exel Global Logistics Inc. 21500 Aerospace Parkway Brook Park, OH 44142-1071 RE: Eligibility of rubber tourniquets for classification in 9801.00.10, HTS. Dear Ms.Westrick: In your letter dated March 19, 2002, on behalf of The Hygenic Corporation, you requested a ruling as to whether rubber tourniquets manufactured in the United States and packed in Malaysia are eligible for duty free entry as American Goods Returned. Each tourniquet consists of a strip of synthetic polyisoprene rubber measuring approximately 13/16 inch in width and 18 1/4 inches in length. The tourniquets are manufactured in the United States by the Hygenic Corporation using synthetic polyisoprene of U.S. origin. The tourniquets are shipped in bulk to Malaysia. The packaging procedure in Malaysia consists of rolling the individual tourniquets by hand and securing each one with a synthetic rubber band. The rubber bands are also of U.S. origin. The rolled and banded tourniquets are returned to the United States for insertion into medical kits. Subheading 9801.00.10, Harmonized Tariff Schedule of the United States (HTS), provides for duty free entry of U.S. products that are exported and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Articles satisfying the above conditions of the statute will be afforded duty free treatment, provided the documentary requirements of section 10.1, Customs Regulations (19 C.F.R. §10.1), are met. Products of the United States are not considered to have been advanced in value nor improved in condition merely by undergoing packaging operations in a foreign country. Rolling the tourniquets and securing them with rubber bands are packaging operations that do not advance the value of the tourniquets nor improve their condition. The tourniquets will be eligible for the duty exemption available under subheading 9801.00.10, HTS, provided the documentary requirements of section 10.1, Customs Regulations (19 C.F.R. §10.1), are met and the district director of Customs at the port of entry is satisfied that the tourniquets were manufactured in the United States. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division