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HQ 959976




April 17, 1997

CLA-2 RR:RC:TE 959976 DHS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.10.1720

Jim Young
Director of Operations
North Safety Products
Wither Road
P.O. Box 579
Maiden, NC 28650

RE: Tariff classification of work gloves; Country of origin of knitted work gloves; Section 102.21(c)(2)

Dear Mr. Young:

This is in reply to your letter dated January 21, 1997, wherein you request a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), and an origin determination for work gloves which will be exported from Hong Kong to the United States and other countries. Samples were submitted to this office for examination.

FACTS:

The gloves in issue are identified as North Safety Products Worknit HD series 85/37xx and 85/87xx (hereinafter, HD series 85/37xx and 85/87xx). These garments are made of a combination of synthetic rubber-coated cotton knit fabric and uncoated or partially coated cotton woven fabric. The synthetic rubber component is less than 50 percent of the weight of the gloves.

HD series 85/37xx and 85/87xx gloves are comprised of the following component fabrics:

- Palm, fingers, and thumb: 100 percent cotton knit fleece terry cloth knitted and finished in the USA of yarn of USA origin and coated in the USA with acrylonitrile butadiene synthetic rubber (nitrile) of USA origin.

- Back of hand: 100 percent cotton woven flannel of USA origin uncoated or partially coated in the USA with black polyvinyl chloride plastic of USA origin.

- Cuff: 100 percent woven cotton coated with natural rubber, all of USA origin.

The nitrile rubber material is mixed as a liquid then shipped to a U.S. processor for application as a coating to the 100% knitted cotton fabric. Rolls of nitrile rubber-coated fabric are then returned to North's Maiden, N.C. factory where the nitrile rubber-coated fabric is cut into glove pattern parts on a semi-automatic cutting press.

After cutting and packing at Maiden, N.C., sets of pattern parts are shipped to a glove factory in Hong Kong where pattern parts are assembled by sewing, inspected, packed and returned to North in the USA for domestic sale or shipped directly from Hong Kong to North customers around the world.

The manufacturing operations have been summarized below:

UNITED STATES

- fabric is formed;
- fabric is cut into component parts

HONG KONG

-component pieces are assembled to form completed gloves; -gloves are pressed;
-gloves are inspected

ISSUES:

1. What is the proper classification for the subject merchandise?

2. What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

Classification

Classification of merchandise under the Harmonized Tariff Schedule of the United Sates Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined under the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

Chapter 61, HTSUS, provides for articles of apparel and clothing and accessories, knitted or crocheted. Subheading 6116.10.1720, HTSUSA, cites:

Gloves, mittens and mitts, knitted or crocheted: Gloves, mittens and mitts impregnated, coated or covered with plastics or rubber:
Without fourchettes:
Cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber:
Subject to cotton restraints.

The gloves under consideration fall within this definition; therefore, they are classifiable under subheading 6116.10.1720, HTSUSA.

Country of origin

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign material incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section."

Paragraph (e) states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section":

6101-6117 If the good is not knit to shape and consists of two or more component parts, a change to an assembled good of heading
6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory or insular possession.

The subject HD series 85/37xx and 85/87xx gloves are classified in heading 6116, HTSUS. As the gloves are not knit to shape, consists of two or more component parts, and assembly occurs in a single country, Hong Kong, the country of origin of the gloves are Hong Kong.

HOLDING:

The synthetic gloves, referenced as a Worknit D series 85/37xx and series 85/87xx, are classified in subheading 6116.10.1720, HTSUSA, which provides for, "[g]loves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, ..., other: without fourchettes: cut and sewn from preexisting machine-knit fabric that is impregnated, coated or covered with plastics or rubber: other, subject to cotton restraints." The applicable rate of duty is 24.6 percent ad valorem. The quota category is 331.

The country of origin of the subject gloves, referenced as a Worknit D series 85/37xx and series 85/87xx gloves, is Hong Kong.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

Sincerely,

John Durant, Director

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