HQ 555786: Applicability of subheading 9802.00.80, HTSUS, to disposable protective clothing identified as booties and sleeves, assembled in Mexico from plastic components made and cut in the U.S.

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 555786

                         March 20, 1991

CLA-2 CO:R:C:S  555786  RA

CATEGORY:   Classification

TARIFF NO:   9802.00.80

Mr. Mark Mainwaring
OMSA, Inc.
901 Tony Lama # 3
El Paso, Texas  79915

RE:  Applicability of subheading 9802.00.80, HTSUS, to 
     disposable protective clothing identified as booties and
     sleeves, assembled in Mexico from plastic components made 
     and cut in the U.S.

Dear Mr. Mainwaring:

     This is in response to your letter of November 6,  1990,
requesting a ruling on the applicability of subheading 
9802.00.80, Harmonized Tariff Schedule of the United States
(HTSUS), to disposable protective clothing identified as booties
or sleeves, assembled in Mexico from U.S.-made plasticized PVC 
film and other materials.   Samples of the finished products were
submitted and are returned under separate cover as requested.

FACTS:

     The exported components consist of two to four pieces of
plasticized PVC film cut to shape and elastic and thread, all of
U.S. manufacture.   The plastic film parts are joined to form the
articles and elastic is sewn to the tops of the booties and to 
both ends of the sleeves.   In some cases, vinyl soles are 
attached to the bottom of the booties by sewing.

ISSUE:

     Do the operations performed abroad constitute an acceptable
assembly operations under the provisions of subheading 
9802.00.80, so as to make the U.S.-made components eligible for a
partial exemption from duty?
                              - 2 -

LAW AND ANALYSIS:

     HTSUS subheading 9802.00.80 provides a partial duty 
exemption for:

          [a]rticles assembled abroad in whole or in 
          part of fabricated components, the product of 
          the United States, which (a) were exported in 
          condition ready for assembly without further 
          fabrication,  (b) have not lost their physical 
          identity in such articles by change in form, 
          shape, or otherwise, and (c) have not been advanced 
          in value or improved in condition abroad except by 
          being assembled and except by operations incidental 
          to the assembly process such as cleaning, lubricating
          and painting.

     All three requirements of HTSUS subheading 9802.00.80 must 
be satisfied before a component may receive a duty allowance.  An
article entered under this tariff provision is subject to duty 
upon the full value of the imported assembled article,  less the
cost or value of such U.S. components, upon compliance with the
documentary requirements of section 10.24, Customs Regulations 
(10 CFR 10.24).

     Section 10.16(a), Customs Regulations (19 CFR 10.16(a)),
states that the assembly operations performed abroad may consist
of any method, such as sewing, used to join or fit together solid
components and may be preceded, accompanied, or followed by
operations incidental to the assembly process.   However,  19 CFR
10.16(a) provides that any significant process, operation, or
treatment other than assembly whose primary purpose is the
fabrication, completion, or physical or chemical improvement of a
component shall not be regarded as incidental to the assembly and
shall preclude the application of the exemption to such article.

     The sewing operations performed to attach the various 
plastic film components and vinyl soles of U.S. manufacture to 
form the protective booties or sleeves are considered to be
qualified assembly steps under subheading 9802.00.80, HTSUS. 
The sewing of the elastic to the tops or ankles of the booties 
and to the ends of the sleeves and the attachment of the two ties
to the high boot also constitute acceptable assembly operations.
                              - 3 -

HOLDING:

     The attachment of plastic components of U.S. manufacture by
sewing to form protective booties or sleeves is a qualified
assembly operation under subheading 9802.00.80, HTSUS, and an
allowance may be made for the cost or value of U.S.-made 
components upon compliance with the documentation requirements of
section 10.24, Customs Regulations (19 CFR 10.24).

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division