NY 862572: The tariff classification of American-made knit fabricshipped to Korea for dyeing and then returned to the UnitedStates.

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.

                              NY 862572
                 
April 30, 1991

CLA-2-60:S:N:N3H:351 862572

CATEGORY:  Classification

TARIFF NO.: 6002.92.0000

Ms. Karen Quintana
New Wave Transport (U.S.A.), Inc.
2417 E. Carson Street
Long Beach, CA 90810


RE:  The tariff classification of American-made knit fabric
shipped to     Korea for dyeing and then returned to the United
States.

Dear Ms. Quintana:

     In your letter dated April 12, 1991, on behalf of Tribest
Corporation, you requested a tariff classification ruling.  

     You have submitted two samples of knit fabrics that have
been dyed in Korea (purple and aqua) and then returned to the
United States, and one sample of this greige American-made
material before it has been shipped to Korea for dyeing. The
fabric is made of 100% cotton fibers, and it is of circular weft
knit construction. We assume that it is a jersey knit. The
circular knit fabric samples measure approximately 2 feet in
width in their flattened condition. In your letter, you did not
state the lengths of the rolls (piece goods) returned to the
United States after the dyeing process. However, you did inquire
about whether this fabric will qualify for duty free treatment as
"American Goods Returned". Since this merchandise will have been
advanced in value or improved in condition while abroad, it can
not be exempt from duty as a product of the United States when
returned after being exported. In addition, Customs has ruled
that the initial dyeing of greige goods exceeds the meaning of
the term "alteration" under the tariff provision; and, therefore,
the fabric is ineligible for partial duty exemption under
subheading 9802.00.50, Harmonized Tariff Schedule of the United
States.

     The applicable subheading for the reimported, dyed fabric
will be 6002.92.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other knitted or crocheted
fabrics, other, of cotton.  The rate of duty will be 14 percent
ad valorem.  
     
     The fabric falls within textile category designation 222. 
Based upon international textile trade agreements, products of
Korea are subject to the requirement of a visa and quota
restraints, in the same manner as they would apply to other
imported merchandise.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs Office.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport