OT:RR:CTF:VS H176647 CMR
Mr. Sheldon Cohen
Magid Glove & Safety Manufacturing
Company LLC
2060 North Kolmar Avenue
Chicago, IL 60639
RE: Classification and duty status of cotton gloves made in Haiti from Chinese origin
fabric
Dear Mr. Cohen:
This is in response to your request for a ruling on the eligibility of certain cotton gloves under the Haitian Hemispheric Opportunity through Partnership Encouragement Act of 2006, as amended by the Haitian Hemispheric Opportunity through Partnership Encouragement Act of 2008.
FACTS:
You indicate that cotton gloves will be made in Haiti with fabric made in China. The gloves will be made either of woven cotton fabric and classifiable in heading 6216, which provides for “[g]loves, mittens and mitts,” or knit fabric and classifiable in heading 6116, which provides for “[g]loves, mittens and mitts, knitted or crocheted.”
You reference TBT-08-013, Amendments under the Haitian Hemispheric Opportunity through Partnership Encouragement Act of 2008 (HOPE II Act) for Certain Apparel and Other Articles, and subheadings 9820.62.05, Harmonized Tariff Schedule of the United States (HTSUS) and 9820.61.35, HTSUS, and ask if the gloves would be duty free under these provisions subject to the quantitative limits.
ISSUE:
Are woven cotton gloves and knit cotton gloves which meet the descriptive language of subheadings 9820.62.05, HTSUS, or 9820.61.35, HTSUS, eligible for a Free rate of duty, subject to the quantitative limitations associated with these provisions?
LAW AND ANALYSIS:
The provisions at issue, subheadings 9820.62.05, HTSUS, and 9820.61.35, HTSUS, provide as follows:
Apparel articles of chapter 62 to the tariff schedule, under the
terms of U.S. note 6(h) to this subchapter and imported directly from Haiti or the Dominican Republic during an applicable 1-year period specified in U.S. note 6(h)(ii) to this subchapter, subject to the limitations provided in such U.S. note 6(h)(ii)
Apparel articles of chapter 61 described in U.S. note 6(j) to this
subchapter and imported directly from Haiti or the Dominican
Republic during any 1-year period specified in U.S. note 6(j)(iii) to this subchapter, subject to the limitations provided in such U.S. note 6(j)(iii)
U.S. Note 6(h)(i) provides:
The preferential treatment provided under heading 9820.62.05 shall be extended to any apparel article classifiable under chapter 62 of the tariff schedule that is wholly assembled, or knit-to-shape, in Haiti from any combination of fabrics, fabric components, components knit-to-shape or yarns and is imported directly from Haiti or the Dominican Republic, subject to subdivisions (h)(ii) and (h)(iii) of this note, without regard to the source of the fabric, fabric components, components knit-to-shape or yarns from which the article is made.
U.S. Note 6(j)(i) provides:
The preferential treatment provided in heading 9820.61.35 shall be extended to any apparel article classifiable under chapter 61 of the tariff schedule that is wholly assembled, or knit-to-shape, in Haiti from any combination of fabrics, fabric components, components knit-to-shape or yarns and is imported directly from Haiti or the Dominican Republic, subject to subdivisions (j)(ii), (j)(iii) and (j)(iv) of this note, without regard to the source of the fabric, fabric components, components knit-to-shape or yarns from which the article is made.
The Customs and Border Protection Regulations implementing the Haitian Hemispheric Opportunity through Partnership Encouragement Act of 2006 (Haiti HOPE I), as amended by the Haitian Hemispheric Opportunity through Partnership Encouragement Act of 2008 (Haiti Hope II) are set forth in Volume 19 of the Code of Federal Regulations (CFR) at Part 10, Subpart O, §§ 10.841 through 10.850.
Section 10.842(a) (19 CFR § 10.842(a)) defines “apparel articles” as “goods classifiable in Chapters 61 and 62 and headings 6501, 6502, 6503, and 6504 and subheadings 6406.99.15 and 6506.90 of the HTSUS.” Woven cotton gloves classifiable in heading 6216, HTSUS, and knit cotton gloves classifiable in heading 6116, HTSUS, clearly fall within the definition of “apparel articles” and thus are eligible for preferential tariff treatment under the Haiti Hope Acts and the provisions implementing those Acts in the tariff schedule.
The provisions at issue, subheading 9820.62.05, HTSUS, and subheading 9820.61.35, HTSUS, indicate that the source of the fabric from which the good is made is of no consequence provided the good is wholly assembled or knit-to-shape in Haiti. You do not indicate whether the gloves are wholly assembled in Haiti, but you do state that the woven and knit cotton gloves will be made in Haiti with fabric from China. Based on your description, the gloves are cut and sewn in Haiti without any assembly processes occurring elsewhere.
HOLDING:
Woven or knit cotton gloves which are cut and sewn in Haiti from Chinese fabric and meet the requirement of being wholly assembled in Haiti may qualify for preferential tariff treatment in subheading 9820.62.05, HTSUS, and subheading 9820.61.35, HTSUS, as applicable, provided the quantitative limits applicable to these provisions have not been filled and the goods are imported directly from Haiti or the Dominican Republic.
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Monika R. Brenner, Chief
Valuation and Special Programs Branch