CLA 2-OT:RR:NC:N3:358
Ms. Miranda Nelson
UPS Trade Management Services, Inc.
2031 S. Centennial Avenue
Aiken, South Carolina 29803
RE: Classification and country of origin determination for textile hoods; 19 CFR 102.21(c)(4)
Dear Ms. Nelson:
This is in reply to your letter dated November 17, 2016, requesting a country of origin determination for textile fire resistant hoods which will be imported into the United States on behalf of your client, Calko Group, Inc.
FACTS:
The subject merchandise consists of five fire resistant hoods constructed from circular knit interlock fabric of varying widths, weight and fiber content. Fabrics 3580 and 4021, weighing 8 and 10.4 grams per square meter, respectively, are constructed from 100 percent aramid fibers. Fabric 3595, weighing 7.9 grams per square meter, is constructed from 80 percent viscose and 20 percent aramid fibers. Fabric 3790, weighing 7.45 grams per square meter, is constructed from 80 percent viscose and 20 percent PBI (polybenzimidazole) fibers. Fabric CBX, weighing 7.45 grams per square meter, is constructed from 100 percent aramid fibers. The hoods are primarily used by fire fighters underneath their helmets and turnout gear to provide increased protection against flames.
The manufacturing operations for the fire resistant hoods are as follows: All fabrics are knit in the United States of U.S. yarn. The fabric is sent to Canada where it is cut into the shape of the hood; the parts of the hood are plied and flat lock stitched together. The thread used in this process is of U.S. origin. The hoods are then imported back into the United States where they are finished with capping around the openings, labels are sewn on and the hood is inspected.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
In your letter, you state the hoods are classified as clothing accessories under 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), for the chiefly aramid fiber hoods and 6117.80.9570, HTSUS, for the chiefly viscose hoods. We disagree.
While neither "clothing" nor "accessory" is defined in the tariff schedule or Explanatory Notes, HQ 961167, dated November 28, 2000, stated "clothing" is synonymous with the terms "apparel" and "garment," meaning " . . . articles which cover the trunk of the body.” Mary Brooks Picken's The Fashion Dictionary defines "accessory" as an article of apparel that completes the costume such as shoes, gloves, hats, bags, jewelry, neckwear, belts, boutonnieres, or scarves. Merriam-Webster's Collegiate Dictionary Online, (2001), defines "accessory" as a thing of secondary or subordinate importance or an object or device not essential in itself but adding to the beauty, convenience, or effectiveness of something else. In HQ 088540, dated June 3, 1991, Customs defined "accessory" as an article that is related to the primary article, and intended for use solely or principally with a specific article. Although the hood may be considered an accessory, it is not “used solely or principally as an accessory to clothing,” rather it is an accessory to be worn on a person’s head. Moreover, “Hair-nets or other headgear or parts thereof of chapter 65” are excluded from classification in Chapter 61 by Section XI, Note 1(o). Therefore, the hood is not properly classified as accessories to clothing under heading 6117, HTSUS.
The applicable subheading for the hoods will be 6505.00.6090, HTSUS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric. In the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made from knitted or crocheted fabric: Not in part of braid: Other: Other: Other.” The general rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.
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/.
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
6505.00 (3) For any other good, if the good consists of two or more components, a change to subheading 6505.00 from any other heading, provided that the change is the result of the good being wholly assembled in a single country, territory or insular possession.
(4) For any other good, if the good does not consist of two or more components, a change to goods of subheading 6505.00, other than hair-nets, from any other heading, except from heading 5007, 5111 through 5113, 5208 through 5212, 5407 through 5408, 5512 through 5516, 5602 through 5603, 5609, 5801 through 5804, 5806, 5808 through 5811, 5903, 5906 through 5907, and 6001 through 6006, and provided that the change is the result of a fabric-making process.
Since the subject merchandise is classified in heading 6505.00, HTSUS, and consists of two or more components that are not wholly assembled in a single country, the terms of the tariff shift are not met. As such, Section 102.21(c)(2) is inapplicable.
Section 102.21(c)(3) states, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section":
(i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or
(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 neither knit to shape, nor wholly assembled in a single country, Section 102.21 (c)(3) is inapplicable. Section 102.21 (c)(4) states, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred."
In the case of the subject merchandise, the sewing of the plied cut pieces of the hood in Canada constitutes the most important assembly process. Accordingly, the country of origin is Canada.
HOLDING:
The country of origin of the fire resistant hoods is Canada.
The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division