HQ 555020: Applicability of partial duty exemption of item 807.00, TSUS, to certain safety spectacles to be assembled in 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 555020

                                    July 11, 1988

          CLA-2  CO:R:C:V  555020  DBI

          CATEGORY:  Classification

          TARIFF NO.: 9802.00.80; 807.00

          Mr. Richard Hirschman
          Hudson Optical Corporation
          50 Keyland Corporation
          Bohemia, New York  11716

                RE:     Applicability of partial duty exemption of item
                        807.00, TSUS, to certain safety spectacles to be
                        assembled in Korea

          Dear Mr. Hirschman:

                This is in response to your letter dated May 11, 1988, in
          which you request a ruling concerning the applicability of item
          807.00, Tariff Schedules of the United States (TSUS), to
          spectacle lenses manufactured in the U.S., exported to Korea to
          be cut into the shape of the spectacle frame and inserted, and
          then returned to the U.S.

          FACTS:

                You advise that the plastic lenses are manufactured in the
          U.S., including all coatings and all the optics built into the
          lens.  The lenses will be shipped to Korea where they will be cut
          to the shape of the spectacle frame and inserted into the frame.
          The finished spectacles will then be returned to the U.S.

          ISSUE:

                Whether the described safety spectacles, when returned to
          the U.S., will be eligible for the partial exemption from duty in
          item 807.00, TSUS (9802.00.80, Harmonized Tariff Schedule of the
          United States (HTSUS))?

          LAW AND ANALYSIS:

                Item 807.00, TSUS, applies to articles assembled abroad in
          whole or in part of fabricated components, the products 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 duty upon the full appraised value of the
          imported article, less the cost or value of such products of the












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          U.S.  Section 10.14(a), Customs Regulations (19 CFR 10.14(a)),
          provides that the components must be in condition ready for
          assembly without further fabrication at the time of their
          exportation from the U.S. to qualify for the exemption.
          Components will not lose their entitlement to the exemption by
          being subject to operations incidental to assembly.  However,
          material undefined in final dimensions and shapes, which is cut
          into specific shapes or patterns abroad is not considered a
          fabricated component.

                In the present case, the lenses exported from the U.S. are
          not fabricated components in condition ready for assembly since
          they must be cut into various shapes to fit into frames while
          abroad.  Therefore, the cutting to shape performed abroad cannot
          be considered an acceptable assembly under item 807.00, TSUS.

          HOLDING:

                On the basis of the samples and information submitted, we
          are of the opinion that the cutting to shape of the spectacle
          lenses may not be considered an acceptable assembly, and,
          therefore, no allowances in duty may be made under item 807.00,
          TSUS.

                                     Sincerely,




                                     John Durant, Director
                                     Commercial Rulings Division
          






























          1cc: CO:R:C:V:DIZZO:7/5/88































































                                Mr. Richard Hirschman
                                Hudson Optical Corporation
                                50 Keyland Corporation
                                Bohemia, NY 11716