CLA-2-64:RR:NC:TAB:354 L80008
Ms. Suzanne Ellers
Coloplast Corp.
1955 West Oak Circle
Marietta, GA 30062-2249
RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for a woman’s sports bra.
Dear Ms. Ellers:
This is in reply to your letter dated October 12, 2004, requesting a classification status under the Caribbean Basin Trade Partnership Act (CBTPA) for a woman’s sports bra.
FACTS:
The subject merchandise consists of what you state is a sports bra, style #2150, that will be primarily used to serve mastectomy or lumpectomy patients since it features a pocket opening on each side to accommodate a silicone prosthesis. You state that the front, center, side cup, side back and pocket of the garment are made of 88% polyester, 12% spandex (JL 15046). The back of the garment is made of 86% polyester, 14% spandex (DKL 7177). The shoulder straps of the garment are made of a laminated fabric. You also state that the country of origin for the lamination, foam and all fabrics and materials involved is USA. The bra features elasticized armholes and neckline, and a bottom band measuring approximately ¾ inches wide. The crop styled bra has approximately 1-1/4 inch wide adjustable shoulder straps. The two-ply front creates two soft pockets on the inside of each cup with openings on the sides to insert a breast prosthesis. This item also features a zippered front opening at the center of the bust.
The manufacturing operations are as follows: Coloplast both cuts and sews this product in their own plant in Costa Rica. USA sewing thread is used exclusively for the sewing of the bra. The product will then be imported by air to the port of Atlanta. You believe that this garment qualifies for duty-free status under CBTPA subheading 9820.11.15 because at least 75% of the aggregate declared customs value of the fabrics (exclusive of all findings and trimmings) is formed in the U.S. and used in the production of this garment.
The applicable subheading for the sports bra, identified as style #2150, without consideration of whether the garment qualifies under CBTPA, will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other: other: of man-made fibers. The general rate of duty will be 16.9% ad valorem.
COUNTRY OF ORIGIN – LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (“section 334”) provides 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 CFR 102.21), implements section 334. Pursuant to 19 CFR 102.21, the country of origin of a textile or apparel product is determined by sequential application of the general rules set forth in paragraphs (c)(1) through (c)(5).
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 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.” Since there are no foreign materials incorporated in the sports bra, paragraph (c)(2) of Section 102.21 is inapplicable.
Paragraph (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”:
(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.
As the subject merchandise is wholly assembled in your Costa Rica plant from U.S. – fabricated materials, Section 102.21(c)(3) applies. The country of origin of the good will be Costa Rica.
CBTPA STATUS:
Based upon the information you supplied, style #2150 is eligible for duty-free treatment under subheading 9820.11.15, HTSUS, which provides for:
“Brassieres classifiable in subheading 6212.10 of the tariff schedule, both cut and sewn or otherwise assembled in the United States or one or more such countries or both, subject to the provisions of U.S. Note 2(d) to this subchapter.”
U.S. Note 2(d), Subchapter XX, chapter 98, HTSUS, provides that:
“For purposes of subheading 9820.11.15, imports of brassieres of a producer or an entity controlling production, during the period beginning on October 1, 2001, and during each of the six succeeding 1-year periods, shall be eligible for preferential treatment only if the aggregate cost of fabrics (exclusive of all findings and trimmings) formed in the United States that are used in the production of all such articles of that producer or entity that are entered and eligible under subheading 9820.11.15 during the preceding 1-year period is at least 75 percent of the aggregate declared customs value of the fabric (exclusive of all findings and trimmings) contained in all such articles of that producer or entity that are entered and eligible under subheading 9820.11.15 during the preceding 1-year period…”
Since all fabrics and materials used in the production of this article will be formed in the U.S., it will be eligible for preferential treatment under 9820.11.15, HTSUS.
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