United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J89135 - NY J89194 > NY J89148

Previous Ruling Next Ruling
NY J89148




October 17, 2003

CLA-2-65:RR:NC:3:353 J89148

CATEGORY: CLASSIFICATION

Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: Classification and country of origin determination for a hat, scarf and mittens; 19 CFR 102.21(c) (2), (c) (3)

Dear Mr. Travis:

This is in reply to your letter dated September 15, 2003, on behalf of Lee Yin Knitting Factory Pte. Ltd., requesting a classification and country of origin determination for a hat, scarf and mittens which will be imported into the United States. As requested, the samples will be returned to you.

FACTS:

The subject merchandise consists of a hat, scarf and mittens. All the merchandise is constructed of knit 80% lambs wool and 20% nylon. Production will be in Singapore and either Indonesia or China. The hat, scarf and mittens are knit to shape. The hat crown is a one-piece item that is sewn and features earflaps, pom-pom top and braided chinstrap. The scarf measures approximately 6 x 110 inches, including a fringe. The girl’s mittens feature a rib knit cuff.

The manufacturing operations for the hat is as follows:

Singapore:

1. Yarn is rewound and lubricated
2. Panels are knit to shape with demarcation lines 3. Panels are separated by pulling connecting threads 4. Panels are bundled, numbers and sent to Indonesia or China

Indonesia or China:

1. Pom-pom is hand-made and attached to crown 2. Crown panel is sewn shut (linked and looped) 3. Chinstrap ties are braided and attached to earflaps 4. Trim loose thread, tie and finish, remove dirt, steam press 5. Attach size, content and main labels
6. Package and pack for export to US

The manufacturing operations for the scarf is as follows:

Singapore:

1. Yarn is rewound and lubricated
2. Panels are knit to shape with demarcation lines 3. Panels are separated by pulling connecting threads 4. Panels are bundled, numbers and sent to Indonesia or China

Indonesia or China:

1. Fringe attached to scarf ends
2. Steam pressed, dirt removed
3. Garment washed and trimmed, pressed and inspected 4. Labeled and packaged and packed for export to US

The manufacturing operations for the mittens is as follows:

Singapore:

1. Yarn is rewound and lubricated
2. Panels are knit to shape with demarcation lines 3. Panels are separated by pulling connecting threads 4. Knit thumb tubes are created.
5. Panels are bundled, numbers and sent to Indonesia or China

Indonesia or China:

1. Palm and thumb linked and looped to form mitten 2. Loose threads trimmed, finished
3. Dirt removes, steam pressed
4. Labels attached.

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the hat will be 6505.90.3090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricwhether or not lined or trimmed: Other: Of wool: Knitted or crocheted or made up from knitted or crocheted fabric, Other: Other.” The rate of duty will be 27.9 cents per kilogram plus 8.5% ad valorem.

The applicable subheading for the scarf will be 6117.10.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other made up clothing accessories, knitted or crochetedShawls, scarves, mufflers, mantillas, veils and the like: Of wool or fine animal hair.” The rate of duty will be 9.7% ad valorem.

The applicable subheading for the mittens will be 6116.91.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of wool or fine animal hair.” The rate of duty will be 31.4 cents per kilogram plus 7% ad valorem.

The hat and scarf fall within textile category designation 659. The mittens fall within textile category designation 631. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

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.

Regarding the hat, 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 materials 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) in pertinent part 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:”

HTSUS Tariff shift and/or other requirements

6505.90 (1) If the good consists of two or more components, a change to subheading 6505.90 from any other heading, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

Section 102.21(e) states that a change to subheading 6505.90 must occur. As the item is already classifiable in 6505.90 when it leaves Singapore, the tariff shift requirement is not met.

Section 102.21(c)(3) states that, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section":

(i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit.

As the subject merchandise is knit to shape in Singapore, Section 102.21(c)(3) applies. Country of origin is conferred in Singapore.

Regarding the scarf, 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 materials 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) in pertinent part 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:”

HTSUS Tariff shift and/or other requirements

6101-6117 (3) If the good is knit to shape, except for goods of 6117.10 provided for in paragraph (e)(2) of this section, a change to 6101 through 6117 from any heading outside that group, provided that the knit to shape components are knit in a single country, territory, or insular possession.

The scarf is classified under 6117.10, which is excepted from tariff shift consideration because it is provided for in paragraph (e)(2).

Paragraph (e)(2) states:

(2) For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.229404.90.85 and 9404.90.95, except for goods classified under subheadings as of cotton or of wool or consisting of fibers blends containing 16 percent or more by weight of cotton:

(i) The country of origin is the country territory, or insular possession in which the fabric comprising the good was both dyed and printed accompanied by two or more of the following finishing operations

As the scarf is constructed of wool, Paragraph (e)(2)(i) cannot be used to determine country of origin.

(ii) If the country cannot be determined under (e)(2)(i) of this section, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by the fabric making process.

As the merchandise is classified under 6117.10 and knit to shape, Paragraph (e)(2)(ii) cannot be used to determine country of origin.

(iii) For goods of HTSUS subheading 6117.10 that are knit to shape or consist or two or more component parts, if the country of origin cannot be determined under paragraph (e)(2)(i) of this section:

(A) If the good is knit to shape, the country of origin of the good is the country, territory, or insular possession in which the change to HTSUS subheading 6117.10 from yarn occurs, provided that the knit to shape components are knit in a single country, territory, or insular possession.

As the good is knit to shape and a change to 6117.10 from yarn occurs in Singapore, origin is conferred in Singapore.

Regarding the mittens, 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 materials 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:”

HTSUS Tariff shift and/or other requirements

6101-6117 (3) If the good is knit to shape, a change to heading 6101 through 6117 from any heading outside that group, provided that the knit-to-shape components are knit in a single country, territory, or insular possession.

The subject mittens are classifiable in heading 6116, HTSUSA, and are composed of a wool fiber yarn in a heading in chapter 51. As, such the terms of the tariff shift are met. As the merchandise is knit-to-shape in a single country, the country of origin of the subject gloves is the country in which the knit-to-shape components are knit, that is, Singapore.

HOLDING:

The country of origin of the hat, scarf and mittens is Singapore.

Based upon international textile trade agreements hats from Singapore are subject to the requirement of a visa.

Singapore is a member of the World Trade Organization (WTO), and the scarf and mittens are not subject to quota or the requirement of a visa.

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.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: