CLA-2-61:RR:NC:TA:354
Mr. John Engelmann
Performance Fabrics Inc.
560 Fifth Street NW
Suite 402
Grand Rapids, MI 49504
RE: The tariff classification and country of origin determination of gloves; 19 CFR 102.21 (c)(2); tariff shift
Dear Mr. Engelmann:
In your letter dated January 30, 2009, you requested a classification and country of origin ruling of the gloves upon the initial import into the United States from Korea, as well as the tariff classification of the gloves upon re-importation into the United States, after a dipping process is performed in Sri Lanka.
The manufacturing operations of the gloves are as follows:
The gloves are knit-to-shape in South Korea. They are then imported into the United States where a plastic resin is screen printed in geometric shapes on the complete palmsides of styles #10-300PU and #10-300R, and on the complete backsides of styles #10-301PU and #10-301R. The gloves are then exported to Sri Lanka, where a polyurethane dip coating is applied to the complete palmsides of styles #10-300PU and #10-301PU, and a nitrile dip coating is applied to the complete palmsides of styles #10-300R and #10-301R. The foreign operation of coating the palmsides with either plastics or rubber in a dipping process results in the creation of a product with new performance characteristics and a more specialized use. The gloves are then re-imported into the United States.
I - CLASSIFICATION:
Style 10-300PU is a string-knit work glove with a polyurethane dip coating, which covers the entire palm as well as a portion of the palmside cuff, and overlaps the backside fingertips and sides of the wearer’s hands and fingers. You have indicated that the weight of the coating is greater than 50% of the weight of the glove. The glove features a ribbed knit wrist with an overlock stitch finish at the bottom. You state that the fiber content of the gloves is 89% Dyneema® (a lightweight composite of gel spun polyethylene man-made fibers and resin that provides anti-ballistic protection) and 11% spandex.
Style 10-300R is a string-knit work glove with a rubber (nitrile) dip coating, which covers the entire palm as well as a portion of the palmside cuff, and overlaps the backside fingertips and sides of the wearer’s hands and fingers. You have indicated that the weight of the coating is greater than 50% of the weight of the glove. The glove features a ribbed knit wrist with an overlock stitch finish at the bottom. You state that the fiber content of the gloves is 89% Dyneema® (a lightweight composite of gel spun polyethylene man-made fibers and resin that provides anti-ballistic protection) and 11% spandex.
Style 10-301PU is a string-knit work glove with a complete palmside, from fingertips to wrist made of a polyurethane dip coating, which covers the entire palm as well as a portion of the palmside cuff, and overlaps the backside fingertips and sides of the wearer’s hands and fingers. The backside of the glove features a plastic resin dot coating. You have indicated that the weight of the coating is greater than 50% of the weight of the glove. The glove features a ribbed knit wrist with an overlock stitch finish at the bottom. You state that the fiber content of the gloves is 89% Dyneema® (a lightweight composite of gel spun polyethylene man-made fibers and resin that provides anti-ballistic protection) and 11% spandex.
Style 10-301R is a string-knit work glove with a complete palmside, from fingertips to wrist made of a rubber (nitrile) dip coating, which covers the entire palm as well as a portion of the palmside cuff, and overlaps the backside fingertips and sides of the wearer’s hands and fingers. The backside of the glove features a plastic resin dot coating. You have indicated that the weight of the coating is greater than 50% of the weight of the glove. The glove features a ribbed knit wrist with an overlock stitch finish at the bottom. You state that the fiber content of the gloves is 89% Dyneema® (a lightweight composite of gel spun polyethylene man-made fibers and resin that provides anti-ballistic protection) and 11% spandex.
The applicable subheading for styles 10-300PU, 10-301PU, 10-300R, and 10-301R upon importation from South Korea will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 18.6% ad valorem.
The applicable subheading for styles 10-300PU, 10-301PU, 10-300R, and 10-301R upon importation from Sri Lanka will be 6116.10.6500, HTSUS which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: Other: Without fourchettes: Other. The duty rate will be 7% ad valorem.
II - COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995 in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.
Paragraph (c)(1) states, “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, “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,
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 subheading 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 change is the result of a fabric-making process.
The subject knit-to-shape gloves are classifiable in heading 6116, HTSUS; the synthetic yarn used to knit the gloves is classifiable in either chapter 54 or 55, HTSUS. This change to heading 6116 occurs in South Korea. As the gloves are knit-to-shape in a single country, that is, South Korea, as per the terms of the tariff shift requirement, country of origin is conferred in South Korea.
HOLDING:
The country of origin of the gloves is South Korea.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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
National Commodity Specialist Division