NY 863346: 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 863346
                 
May 29, 1991

CLA-2-60:S:N:N3H: 351 863346

CATEGORY:  Classification

TARIFF NO.: 6002.92.0000

Mr. Henry E. Kloch
Henry E. Kloch & Company
501 Ogden Avenue
Hinsdale, IL 60521-3179


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

Dear Mr. Kloch:

     In your letter dated April 24, 1991, received in this office
on May 15, 1991, you requested a tariff classification ruling on
behalf of KY Trading.  

     You have submitted sixteen samples of knit fabrics that have
been dyed in Korea 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.

     This fabric will not 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 your letter, you inquired
about whether this fabric will qualify for heading 9802,
Harmonized Tariff Schedule of the United States (HTS), under the
provision for articles exported for repairs or alterations and
returned to the United States.  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, HTS.
 

     The applicable subheading for the reimported, dyed fabric
will be 6002.92.0000, (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, these fabrics
which have been dyed in Korea are subject to the requirements 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