HQ 554912: Partial duty exemption for footballs from Korea

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 554912

                                    June 15, 1988

          CLA-2  CO:R:C:V  554912DBI

          CATEGORY:  CLASSIFICATION

          TARIFF NO.:  9802.00.80, 807.00

          Mr. Raymond F. Martin
          Spalding Sports Worldwide
          P.O. Box 901
          Chicopee, MA  01021-0901

          RE: Partial duty exemption for footballs from Korea

          Dear Mr. Martin:

                In your letter of February 8, 1988, you requested a ruling
          on behalf of Spalding Sports Worldwide, concerning the
          applicability of item 807.00, Tariff Schedules of the United
          States (TSUS; 19 U.S.C. 1202), to certain footballs to be
          assembled in Korea and imported by your client.

          FACTS:

                You state that leather, purchased in the U.S., will be cut
          into panels and backing will be sewn to the panels, all of which
          will be performed in the U.S.  The leather panels will be sent to
          Korea where they will be sewn together on a lock-stich machine.
          Once sewn together, the assembled ball will be turned inside out
          by hand and returned to the U.S. for insertion of a bladder,
          lacing and striping.

          ISSUE:

                Whether the described footballs will be eligible for the
          partial exemption from duty provided for in item 807.00, TSUS
          (9802.00.80, Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA)), when imported into the U.S.

          LAW AND ANALYSIS:

                Item 807.00, TSUS, applies to articles assembled abroad in
          whole or in part of fabricated components, the product of the
          U.S., with no operations performed thereon except the attachment
          of the components to form the imported merchandise, and
          operations incidental thereto.  An article classified under item
          807.00, TSUS, is subject to the duty upon the full appraised
          value of the imported article, less the cost or value of such
          products of the U.S.  Sections 10.11-10.24, Customs Regulations












          (19 CFR 10.11-10.24), set forth definitive and interpretive
          regulations pertaining to the construction of item 807.00, TSUS,
          and related provisions of law.  Section 10.16(a), Customs
          Regulations (19 CFR 10.16(a)), provides that the assembly
          operations performed abroad may consist of any method used to
          join or fit together solid components, such as ... sewing ... and
          may be preceded, accompanied, or followed by operations
          incidental to the assembly as illustrated in paragraph (b) of
          this section.

                We believe that turning the ball inside out in Korea is an
          insignificant process which does not rise to the level of an
          assembly operation or an operation incidental to assembly.
          Therefore, turning the ball inside out would not effect the
          football's eligibility for partial duty exemption under item
          807.00, TSUS.

          HOLDING:

                We are of the opinion that the joining or fitting together
          of leather panels by a sewing operation constitutes a foreign
          assemby.  On the basis of the information submitted, allowances
          in duty may be made under item 807.00, TSUS, for the cost or
          value of the exported leather panels that are joined together by
          sewing, upon compliance with the applicable Customs Regulations.

                                    Sincerely,





                                    John Durant
                                    Director, Classification
                                    and Value Division