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NY J89339




October 23, 2003

CLA-2-61:RR:NC:3:353 J89339

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.90.9090, 6217.90.9085

Mr. Richard Mueller
A.H. Carter & Associates
7256 S. 227th Place
Kent, WA 98032

RE: The tariff classification of wader “pockets” from China; country of origin marking.

Dear Mr. Mueller:

In your letter dated September 26, 2003 you requested a classification ruling.

The submitted samples are two “pockets” called the Quick-drying Hand Warmer Pocket and the other the Flip-out Tippet Tender Pocket. Both items will be attached only to stocking foot waders, not to boot waders. The Quick-drying Hand Warmer Pocket is to be attached to the front exterior of the garment and features a hook and loop closure. It is constructed of warp knit man made fiber fabric. The Flip-out Tippet Tender Pocket is attached to the interior of the garment and features a zippered cargo pocket and other pockets to organize tippets and leaders. It is constructed of an outer layer of woven fabric laminated to an inner layer of knit fabric. The woven fabric imparts the essential character to the “pocket.”

The applicable subheading for the Quick-drying Hand Warmer Pocket will be 6117.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Parts: Other: Other: Of man-made fibers.” The duty rate will be 14.7% ad valorem.

The applicable subheading for the Flip-out Tippet Tender Pocket will be 6217.90.9085, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Parts: Other, Other: Of man-made fibers." The duty rate will be 14.7% ad valorem.

The Quick-drying Hand Warmer Pocket and the other the Flip-out Tippet Tender Pocket fall within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

You also request a ruling on whether imported “pockets” are required to be individually marked with the country of origin if they are later to be processed in the U.S. by a U.S. manufacturer. A marked sample was not submitted with your letter for review.

The Quick-drying Hand Warmer Pocket and the other the Flip-out Tippet Tender Pocket will be made in China and shipped to the United States where they will be assembled onto stocking foot waders. The waders and other components are made in the United Sates.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. 19 CFR 134.1(d)(1) states that if an imported article will be used in manufacture, the manufacturer may be the ultimate purchaser if he subjects the imported article to a process which results in a substantial transformation of the article. The case of U.S. v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940), provides that an article used in manufacture which results in an article having a name, character or use differing from that of the constituent article will be considered substantially transformed and that the manufacturer or processor will be considered the ultimate purchaser of the constituent materials. In such circumstances, the imported article is excepted from marking and only the outermost container is required to be marked. See, 19 CFR 134.35.

In this case, the imported “pockets” are substantially transformed as a result of the U.S. processing, and therefore the U.S. manufacturer is the ultimate purchaser of the imported “pockets” and under 19 CFR 134.35 only the containers which reach the ultimate purchaser are required to be marked with the country of origin "China".

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

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,

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