The elibibility of women’s garments for partial duty exemption under subheading 9802.00.50, HTSUS

N129076 November 15, 2010 CLA-2-61:OT:RR:NC:TAB:361 CATEGORY: Classification TARIFF NO.: 9802.00.50 Ms. Emilia Arroyo Jerry Leigh Enterainment Apparel 7860 Nelson Road Van Nuys, CA 91402 RE: The elibibility of women’s garments for partial duty exemption under subheading 9802.00.50, HTSUS Dear Ms. Arroyo: In your letter dated October 22, 2010, you requested a tariff classification ruling on whether women’s garments are eligible for partial duty exemption under subheading 9802.00.50, Harmonized Tariff Schedule of the United States (HTSUS). The submitted sample is being returned as per your request. Style JT8754 is a women’s T-shirt constructed from 100% cotton jersey knit lightweight fabric. The garment weighs less than 200 grams per square meter and features a crew neckline with a ribbed knit neckband, short hemmed sleeves, and a straight hemmed bottom. You identified the garment as a pullover garment classified under 6110.20.2079, HTSUS. However, this style exhibits all the required features of a T-shirt. Women’s T-shirts made of cotton are properly classified under 6109.10.0040, HTSUS. You state that the garments that were imported into the United States from Pakistan need to have repairs done for broken stitches. In order to meet store delivery you will export the T-shirts to Guatemala for the repair of the broken stitches. A water base screen print will also be done in Guatemala. Garments will be packed in Guatemala for re-importation to the U.S.A. Subheading 9802.00.50, HTSUS, provides a full or partial duty exemption for articles that are returned after having been exported to be advanced in value or improved in condition by means of repairs or alterations, provided that the documentary requirements of Section 10.8, Customs Regulations (19 CFR § 10.8) are satisfied. Classification under subheading 9802.00.50, HTSUS, is precluded where: (1) the exported articles are not complete for their intended use and the foreign processing operation is a necessary step in the preparation or manufacture of finished articles; or (2) the operations performed abroad destroy the identity of the exported articles or create new or commercially different articles through a process of manufacture. See Guardian Indus. Corp. v. United States, 3 Ct. Int'l Trade 9 (1982), and Dolliff & Co., Inc., v. United States, 81 Cust. Ct. 1, C.D. 4755, 455 F. Supp. 618 (1978), aff'd, 66 C.C.P.A. 77, C.A.D. 1225, 599 F.2d 1015 (1979). In this instance, the garments are complete for their intended use prior to being exported to Guatemala to undergo repair of broken stitches and screen printing. As exported from the United States, the garments are finished products in that they are suitable for use as wearing apparel. The merchandise in its condition as exported from the United States and as returned from Guatemala can be marketed and sold to consumers for the same use. The operations performed in Guatemala do not result in the loss of the good’s identity nor create a new article with a different commercial use. To summarize, the repair of broken stitches and screen printing constitute acceptable repairs and alterations within the meaning of subheading 9802.00.50. Garments that undergo such processes qualify for the special tariff treatment of that provision, provided that the documentary requirements of 19 C.F.R. § 10.8 are met. 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 Peggy Fitzgerald at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division