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NY L82395




February 25, 2005

CLA-2-42:RR:NC:TA:354 L82395

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.4000

Ms. Edith Tolchin
EGT Global Trading
P.O. Box 231
Florida, NY 10921

RE: The tariff classification of gloves from Taiwan, China or Kong Hong and Marking requirements.

Dear Ms. Tolchin:

In your letter dated January 27, 2005, you requested a tariff classification ruling and marking requirements on behalf of Etsuko, LLC. The provided sample will be returned as per your request.

The provided sample, style PD-001 QWI™ Nerve Protection Driving Glove, is a half-fingered glove constructed with a pig grain leather palmside and a knitted 95% polyester 5% spandex fabric backside. Palmside gel pads are sewn across the base of the fingers and at either side of the middle palm. The glove features knitted spandex fourchettes and a leather wristband that is secured with hoop and loop fasteners. The essential character of the glove is imparted by the pig grain leather palmside.

You presented two scenarios and requested information on the labeling/marking and necessary documentation covering the instant merchandise. In Scenario A, the gloves will be manufactured in one part of Asia (Taiwan, China or Hong Kong) with components from another country in Asia (Taiwan, China or Hong Kong). In Scenario B, the gloves will be manufactured in the same country where the raw materials are produced.

We can provide you with information on scenario B only. In order to answer your questions for scenario A, we will need more information such as:

Where the raw materials were sourced
Where the raw materials were made into glove components Where each assembly process takes place
What components will be used to manufacture the glove and identify each material component used in making the glove

In determining the country of origin for the gloves in scenario B, we look to Section 134.1(b), Customs Regulations [19 CFR 134.1(b)], which defines the country of origin as “the country of manufacture, production or growth of any article of foreign origin entering the U.S.” In this regard, since the gloves will be wholly produced in the same country where the raw materials are produced, the country of origin will be Taiwan, China or Hong Kong.

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.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

From the information you have sent, we assume that you are the supplier of raw materials. Please note that the cost or value of the raw materials will represent an assist under Section 402 of the Tariff Act (TA).

The term “assist” is defined as that which is supplied directly or indirectly by the buyer of imported merchandise, free of charge or at reduced cost, for use in connection with the sale of the merchandise for export to the U.S., under 19 U.S.C. 1401a(h)(1)(A). There are four categories of assists, but only the first, encompassing “materials, components, parts and similar items incorporated in the imported merchandise,” is potentially relevant to the instant situation. As an assist, the value of the yarns must be added to the processing costs before the ad valorem rate of duty is applied, pursuant to Section 402, TA. Additionally, please note that the value of any assist will include transportation costs to the place of production. See Section 152.103(d), Customs Regulations (19 C.F.R. §152.103(d)).

As it appears that you might be interested in more general information, you might find it helpful to refer to the Informed Compliance Publications titled “Textile and Apparel Rules of Origin” and “Marking Requirements for Wearing Apparel”, available on the “Legal” page of our website at www.cbp.gov. Additionally, you may find helpful our publication “Importing into the United States,” available under “Communications to Trade” on the “Import” page of our website at www.cbp.gov.

The applicable subheading for the style PD-001 QWI™ Nerve Protection Driving Glove will be 4203.29.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Other: Other: Other: For other persons: Not lined. The duty rate will be 12.6 percent ad valorem.

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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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