HQ 555427: Tariff classification and duty allowance for a manual paint strainer assembled in Mexico from a paper cone and a cotton filter material to form a cone-shaped strainer for paint products

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 555427

                        December 13, 1989

CLA-2-CO:R:C  555427 RA

CATEGORY: Classification

TARIFF NOS.: 6307.90.9050, and 9802.00.80, HTSUS

Mr. Arturo Dominquez
Cuellar International
P.O. Box 953
Laredo, Texas 78042-0953

RE: Tariff classification and duty allowance for a manual paint
    strainer assembled in Mexico from a paper cone and a cotton
    filter material to form a cone-shaped strainer for paint
    products

Dear Mr. Dominquez:

     This is in response to your request dated February 28, 1989,
addressed to our New York office and referred to us for reply, on
the tariff treatment applicable to a paint strainer made in
Mexico.

FACTS:

     The imported product is assembled from a piece of paper in a
semicircle form with three triangular cut outs in the center
portion which will be covered by a chevron-shaped piece of
cotton mesh fabric.  The paper and fabric are of U.S.
manufacture.  The assembly operation consists of folding the
paper into the shape of a cone and gluing the edges of the paper
together after attaching the fabric to the paper with glue to
cover the openings at the bottom.  The paper portion serves as
a funnel and the fabric material becomes a filter which removes
unwanted particles when the paint is poured through.  The
strainer will be used in the U.S. for filtering automobile paint
before it is applied to the vehicle.

ISSUES:

     Will an allowance in duty be accorded for the value of the
U.S.-made fabricated paper and cotton components when assembled
by gluing in Mexico under the provision in subheading 9802.00.80,
Harmonized Tariff Schedule of the United States (HTSUS)?  What
tariff classification will be applied to the assembled paint
strainer when imported?


LAW AND ANALYSIS:

     Subheading 9802.00.80, HTSUS, applies to articles assembled
abroad in whole or in part of fabricated components which are
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.  Duty is assessed upon the
appraised value of the imported assembled articles less the cost
or value of the U.S. fabricated components when exported.  Both
the exported paper and cotton textile components are fully
fabricated when they leave the U.S. and are attached to each
other with glue to form the finished paint strainer.  Section
10.16(a) Customs Regulations (19 CFR 10.16(a)), provides that an
assembly operation performed abroad may consist of any method
used to join or fit together solid components, such as gluing,
and may be accompanied or followed by operations incidental to
the assembly.  The folding of the paper to form a cone and gluing
the edges together after the textile filter is glued on are
considered incidental to the assembly.  In view of this, the
U.S.-fabricated paper and textile components would be entitled to
an allowance in duty under the provisions of subheading
9802.00.80, HTSUS, upon compliance with sections 10.11-10.24,
Customs Regulations (19 CFR 10.11-10.24).

     With respect to the tariff classification of the imported
assembled paint strainers composed of paper and textile
materials, the General Rules of Interpretation (GRI) set forth
the principles which will govern.  GRI 3(b) provides that
composite goods made up of different components should be
classified as if they consisted of the component which gives them
their essential character.  The paper in this case forms a cone
or funnel which directs the paint through the textile mesh at the
bottom.  The actual filtering of the paint is accomplished by
the mesh portion of the device.  Therefore, the essential
character of the paint strainer cannot be ascertained as the
paper and fabric are equally important in the functioning of the
device. GRI 3(c) provides that when goods cannot be classified by
reference to GRI 3(b), they shall be classified under the heading
which occurs last among those under consideration.  Thus, the
paint strainer is classifiable under the provision for other made
up textile articles in subheading 6307.90.9050, HTSUS.  No visa
is required as of this date.


HOLDING:

     An allowance in duty for the value of the exported U.S.-made
fabricated components of the imported paint strainers may be made
under the provisions of subheading 9802.00.80, HTSUS, upon
compliance with the applicable Customs Regulations.  The
strainers are classifiable under the provision for other made up
textile articles in subheading 6307.90.9050, HTSUS.

                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division