Eligibility of fur coats assembled abroad for a partial duty exemption under subheading 9802.00.80, HTSUS; fabricated components; E. Dillingham, Inc., v. United States,67 Cust.Ct. 226, C.D. 4278 (1971), modified, 60 CCPA 39, C.A.D. 1078, 470 F.2d 629(1972); Samsonite Corp. v. United States, 12 CIT 1146; 702 F. Supp 908 (1988); substantialtransformation; further fabrication.
Reasoning
Eligibility of fur coats assembled abroad for a partial duty exemption under subheading 9802.00.80, HTSUS; fabricated components; E. Dillingham, Inc., v. United States,67 Cust.Ct. 226, C.D. 4278 (1971), modified, 60 CCPA 39, C.A.D. 1078, 470 F.2d 629(1972); Samsonite Corp. v. United States, 12 CIT 1146; 702 F. Supp 908 (1988); substantialtransformation; further fabrication.
Cite this ruling
CBP Ruling 560445 (98020080): Eligibility of fur coats assembled abroad for a partial duty exemption under subheading 9802.00.80, HTSUS; fabricated components; E. Dillingham, Inc., v. United States,67 Cust.Ct. 226, C.D. 4278 (1971), modified, 60 CCPA 39, C.A.D. 1078, 470 F.2d 629(1972); Samsonite Corp. v. United States, 12 CIT 1146; 702 F. Supp 908 (1988); substantialtransformation; further fabrication.
Paste this into a product's override reason when citing this ruling as justification for a classification.
Other rulings for HS6 980200
The tariff classification of diamond and gold or platinum jewelry from abroad.
Applicability of the partial duty exemption under subheading 9802.00.50, HTSUS to chemical product to Spain for removal of mal odor; Lyral; aroma chemical; Guardian Industries Corp. v. United States; HRL 555359; HRL 558724; article incomplete for intended use upon exportation
Applicability of partial duty exemption under HTSUS subheading 9802.00.80 to emblems from Mexico; further fabrication; embroidery; cutting; binding
Applicability of HTSUS 9802.00.50 and 9802.00.80 to U.S. nylon yarn exported for processing abroad and returned; textile product; alterations; incomplete; intermediate processing; new and commercially different product; covered rubber thread; covered spandex thread; advanced in value; acceptable assembly;
Eligibility of yarns dyed in Canada and returned for a partial duty exemption; Amity Fabrics; HRL 556523