CLA-2-61:OT:RR:NC:N3:359
Mr. Tom Gould
Sandler, Travis, & Rosenberg, P.A.
3807 Sierra Highway
Ste 6 PMB 4617
Acton, CA 93510-1256
RE: The country of origin determination of a knit to shape women’s pullover and a knit to shape hat
Dear Mr. Gould:
In your letter dated February 28, 2019, you requested a tariff classification on behalf of lululemon atheletica, inc. The samples will be retained for training purposes.
Style LW3AEFS is a women’s pullover constructed from 100 percent merino wool knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a rib-knit crew neckline, long sleeves with rib-knit cuffs, and a rib-knit bottom.
The front panel is knit to shape with a self-start bottom, self-finished sides with full fashion shaping, a contoured front neckline, and full fashion marks at the armholes. The back panel is knit to shape with a self-start bottom, self-finished sides with full fashion shaping, a contoured back neckline, and full fashion marks at the armholes and shoulders. The sleeves are knit to shape with a rib knit bottom and full fashion marks at the armholes. The crew neck collar is knit to shape with a self-start bottom and self-finished sides.
All components are knit to shape in Hong Kong and linked and looped in China. The country of origin for style LW3AEFS is Hong Kong. 19 CFR 102.21 (C)(3)(i), noted.
The applicable subheading for style LW3AEFS will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Other: Women’s or girls’. The rate of duty will be 16 percent ad valorem.
Style LU9AEHS is a women’s knit beanie-style hat. In your letter you indicate the hat is constructed of a knit fabric composed of 70 percent cotton, 20 percent nylon, and 10 percent silk.
Your submission and subsequent email correspondence describes the manufacturing process for style LU9AEHS. The fabric that forms the hat is knit to shape in Hong Kong. A sample of the knit to shape fabric (“in grey”) was submitted to this office. The knit fabric from Hong Kong is sent to China where it is folded, and then linked and looped to form the hat. The labels, hangtags and all trim items are sewn or attached to the hat in China. The hat is inspected, packed and then exported from Hong Kong to the United States. A sample of the completed article (“in dark blue”) was also provided.
The determination of the country of origin of style LU9AEHS is to be governed by the rules set forth under paragraph (c)(3)(i) of 19 C.F.R. 102.21, wherein the country of origin of the good is the single country, territory, or insular possession in which the good was knit.
The country of origin of the hat submitted as style LU9AEHS is Hong Kong.
The applicable subheading for style LU9AEHS will be 6505.00.1540, Harmonized Tariff Schedule of the United States (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 cotton, flax or both: Knitted: Of cotton: Other: Other.” The applicable rate of duty will be 7.9 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 the World Wide Web at https://hts.usitc.gov/current.
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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division