Free entry of U.S.-made surgical gowns returned to the U.S. for cleaning

HQ W557250 August 12, 1992 CLA-2 CO:R:C:S W557250 RA CATEGORY: Classification TARIFF NO.: 9801.00.10 Ms. Deborah J. Clune Customs Consultant PBB Group P.O. Box 950 434 Delaware Ave. Buffalo, N.Y. 14202 RE: Free entry of U.S.-made surgical gowns returned to the U.S. for cleaning Dear Ms. Clune: This is in response to your letter of April 1, 1993, requesting a ruling on the eligibility of surgical gowns, used in Canadian hospitals, for free entry as American goods returned when imported for cleaning. FACTS: You state that your client, American Sterilizer of Woodbridge, Ontario, Canada, wishes to return U.S. -made hospital gowns to this country for cleaning, sterilization, and return to Canada for reuse. It is requested that free entry be allowed under subheading 9801.00.10, Harmonized Tariff Schedule of the United States (HTSUS). ISSUE: Are surgical gowns of U.S. origin returned to the U.S. for cleaning and sterilization eligible for free entry under subheading 9801.00.10. HTSUS? LAW AND ANALYSIS: Subheading 9801.00.10, HTSUS, provides for the duty-free entry of products made in the U.S. which are exported and returned without having been advanced in value or improved in condition while abroad. It specifically includes articles returned temporarily for repair, alteration, processing or the like, the foregoing to be reexported. The surgical gowns in question are not advanced in value or improved in condition by their use in hospitals while in Canada. They also are being imported for repair or alteration by cleaning and sterilization before being returned to Canada. Accordingly, we are of the opinion that the imported articles would qualify for free entry under the provisions of subheading 9801.00.10, HTSUS, upon compliance with the documentation requirements of section 10.1, Customs Regulations (19 CFR 10.1), copy enclosed. HOLDING: Surgical gowns of U.S. origin used in hospitals abroad and returned for cleaning and sterilization are eligible for free entry under subheading 9801.00.10, HTSUS, provided the documentation requirements of 19 CFR 10.1 are satisfied. Sincerely, John Durant, Director Commercial Rulings Division Enclosure