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HQ 555049
July 12, 1988

CLA-2 CO:R:C:V 555049DBI

CATEGORY: Classification
TARIFF NO.: 9802.00.80, HTSUS (807.00, TSUS)
Mr. Eduard Braun

BMI Healthcare

Naco, Arizona 85620-0725
RE: Applicability of partial duty exemption of item

807.00, TSUS, to certain disposable smocks to be

assembled in Mexico
Dear Mr. Braun:
This is in response to your letter of May 19, 1988, to Mr.

Herbert Persky of our New York office, in which you request

information concerning the applicability of item 807.00, Tariff

Schedules of the United States (TSUS), to certain disposable

smocks to be assembled in Mexico and imported by your company.

Your letter has been referred to this office for review and the

preparation of a ruling.
You advise that the smocks, which are designed to be worn

in hospitals, laboratories and other such facilities where

sanitation is a necessity, are manufactured of U.S.-made

spunbonded polypropylene. Individual parts for the smocks are

cut from large bolts into pattern designs. These individual

parts will then be sent to Mexico where they will be assembled by

either stitching or hot melt adhesive method. The smocks will be

packaged in polyethelene bags and then packed into U.S. shipper

cartons labeled "U.S. Material/Assembled in Mexico."
Whether the described disposable smocks, 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))?

Item 807.00, TSUS, applies to articles assembled abroad in

whole or in part of fabricated components, the product of the

U.S., with no operation 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

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the imported article, less the cost or value of such products of

the U.S. Sections 10.11-10.24, Customs Regulations (19 CFR

10.11-10.24), set forth definitive and interpretive regulations

pertaining to the construction of item 807.00, TSUS, and related

provisions of law. Section 10.16(a), Customs Regulations (19 CFR

10.16(a)), provides that the assembly operations performed abroad

may consist of any method used to join or fit together solid

components, such as gluing or sewing, and may be preceded,

accompanied, or followed by operations incidental to the assembly

as illustrated in paragraph (b) of this section.

Although you do not indicate whether or not the hot melt

adhesive is of American origin, the adhesive would not be

eligible under item 807.00, TSUS, even if the glue was U.S.-made.

We have previously held in a ruling dated February 3, 1988 (HQ

554714), that hot melt glue was regarded as having lost its

physical identity in the gluing assembly process, which was

contrary to the requirements of item 807.00, TSUS.
On the basis of the information submitted, we are of the

opinion that the stitching or hot melt adhesive processes

performed in Mexico constitute an acceptable assembly operation

and, therefore, allowances in duty may be made under item 807.00,

TSUS, for the cost or value of the disposable smocks, upon

compliance with section 10.16, Customs Regulations (19 CFR

10.16). No allowances may be made under item 807.00, TSUS, for

the cost or value of the hot melt glue.


John Durant, Director

Commercial Rulings Division

CC: Chief, Commercial Operations Branch 3

New York Seaport

1cc: CO:R:C:V:DIZZO:LDC:7/6/88

Mr. Eduard Braun

BMI Healthcare

Naco, Arizona 85620-0725

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