CLA-2-62:OT:RR:NC:N3:360
Mr. Naveed Sumar
Apex Textile Marketing SFZCO
P.O. Box 805
P.C. 115
M.S.Q.
Muscat, Sultanate of Oman
RE: The tariff classification and status under the Oman-United States Free Trade Agreement, of a scrub top and pant from Oman
Dear Mr. Sumar:
In your letter dated September 10, 2011, you requested a ruling on the classification and eligibility of a scrub top and pant under the Oman-USA FTA on behalf of your client, Medcrest Textile Division of M/S Medline Industries Incorporated. Your samples will be returned.
Style 610 is a reversible scrub top constructed from 55 percent cotton and 45 percent polyester woven fabric. The pullover garment features a V-neckline, short sleeves, a chest pocket, and a hemmed bottom.
Style 600 is a pair of scrub pants constructed of 55 percent cotton and 45 percent polyester woven fabric. The pull on pants feature a flat waistband with a drawstring; a patch pocket on the back right side; a patch pocket on the interior of the back left side; and hemmed leg openings.
The applicable subheading for style 610 will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The duty rate will be 15.4 percent ad valorem.
The applicable subheading for style 600 will be 6204.62.4021, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Women’s trousers and breeches: Other. The duty rate will be 16.6 percent ad valorem.
The manufacturing operations for both garments are as follows:
The cotton/polyester woven fabric, the polyester sewing thread and the polyester drawstrings are manufactured in Pakistan.
All items are shipped to Oman.
In Oman, the fabric is cut, sewn and assembled into the finished garments.
General Note 31, HTSUS, sets forth the criteria for determining whether a good is originating under the UOFTA. General Note 31(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that
For the purposes of this note, subject to the provisions of subdivisions (c), (d), (e), (g) and (h) thereof, a good imported into the United States is eligible for treatment as an originating good of a UOFTA country under the terms of this note only if –
(i) the good is a good wholly the growth, product or manufacture of Oman or of the United States, or both;
(ii) for goods not covered by subdivision (iii) below, the good is a new or different article of commerce that has been grown, produced or manufactured in the territory of Oman or of the United States, or both, and the sum of—
(A) the value of each material produced in the territory of Oman or of the United States, or both, and
(B) the direct costs of processing operations performed in the territory of Oman or of the United States, or both,
is not less than 35 percent of the appraised value of the good at the time the good is entered into the territory of the United States; or
(iii) the good falls in a heading or subheading covered by a provision set forth subdivision (h) of this note and—
(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in such subdivision (h) as a result of production occurring entirely in the territory of Oman or of the United States, or both; or
(B) the good otherwise satisfies the requirements specified in such subdivision (h);
and is imported directly into the territory of the United States from the territory of Oman and meets all other applicable requirements of this note. For purposes of this note, the term “good” means any merchandise, product, article or material.
The merchandise does not qualify for preferential treatment under Oman FTA because (a) it will not be wholly obtained or produced entirely in the territory of one or more Oman countries; (b) one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 31(h)/62.28 and 62.32, HTSUS; and (c) it will not be produced entirely in the territory of Oman parties exclusively from originating materials. However, the garments may be subject to a reduced rate of duty classified under 9916.99.20 up to the specific annual quantities and provided the good is imported directly from Oman.
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 the 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 classification under subheading 6206.30.3041, contact National Import Specialist Kimberly Rackett at (646) 733-3051. If you have any questions regarding the classification under subheading 6204.62.4021, contact National Import Specialist Peggy Fitzgerald at 646-733-3052. If you have any questions regarding, contact National Import Specialist Rosemarie Hayward at 646-733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division