CLA-2-63:OT:RR:NC:N3:351
Mr. Juan Pablo Field
JPF Consulting
643 Harveys Bridge Road
Coatesville, PA 19320
RE: The tariff classification, country of origin and marking of a face mask from Argentina; 19 CFR 102.21(c)(5); last country in which an important assembly or manufacturing process occurs
Dear Mr. Field:
In your letter dated August 10, 2021, and in your follow up letter, dated September 28, 2021, you requested a ruling on the tariff classification, country of origin, and marking of a face mask. A sample of the product was provided to this office and will be retained for training purposes.
The sample, SKU# 0720665983660, described as “STOPER®,” is a unisex adult face mask intended to be used as a protective face covering. The pleated face mask is composed of three layers. The outer surface (front and back) of the mask is comprised of a 100 percent polyester woven fabric impregnated with a metallic nanoparticle antibacterial and antiviral finish. The fabric is dyed black and printed with “STOPER®” and logo. The middle layer is comprised of 100 percent polypropylene melt-blown nonwoven fabric with an electrostatic treatment. The pleated face mask measures 7 1/8 inches in length by 3 1/8 inches in width; however, when the pleats are expanded, the face mask measures 7 1/8 inches in length by 6 inches in width. The mask features elastic bands that fasten behind the ears with adjustable plastic rings. The mask is washable and reusable over 40 times without losing its antibacterial properties. Each face mask will be individually packaged in a heat-sealed plastic bag and shipped to the United States from Argentina in a ten-unit carton.
The manufacturing operations for the face mask are as follows: Taiwan
-100 percent polyester woven outer and inner layer fabric is formed.
Argentina
- 100 percent polypropylene nonwoven middle layer fabric is formed. - Thread, elastic ear loops, and plastic rings are produced. - 100 percent polyester woven outer and inner layer fabric is impregnated with a metallic nanoparticles antibacterial and antiviral coating on both sides of the fabric.
- Cutting and sewing of face mask. - The face mask is stamped with “STOPER®” logos.
- The face mask is individually sealed and placed into a 10-unit carton.
- The 10-unit carton is shipped to the United States.
ISSUES: What is the tariff classification, country of origin determination, and country of origin marking of the subject merchandise?
CLASSIFICATION:
The applicable subheading for a face mask, described as “STOPER®” will be 6307.90.9875, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other face masks: Other.” The duty rate will be 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 the World Wide Web at https://hts.usitc.gov/current.
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 6307.90 The country of origin of a good classifiable under 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
Since the face mask is constructed from two different fabrics formed in Taiwan and Argentina, 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 not knit to shape and subheading 6307.90 is excepted from provision (ii), 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.” The most important manufacturing process occurs at the time of the fabric making. Since the fabric for the face mask is formed in two different countries, and no one fabric is more important than the other, the country of origin cannot be made based on the fabric making process. As such, Section 102.21(c)(4) is inapplicable.
Paragraph (c)(5) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred.” Accordingly, in the case of the subject face mask, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Argentina. COUNTRY OF ORIGIN MARKING: The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser.
Pursuant to 19 U.S.C. 1304(a)(3)(D) and section 134.32(d), Customs and Border Protection (CBP) Regulations (19 CFR 134.32(d)), articles for which the marking of the containers will reasonably indicate the country of origin of the articles are excepted from individual marking. This exception would apply, for example, in cases where the articles are imported in a properly marked container and CBP officials at the port of entry are satisfied that the ultimate purchaser will receive it in its original unopened marked container.
Section 134.45 (a)(1), Customs Regulations (19 CFR 134.45(a)(1)), provides that the marking required by this part shall include the full English name of the country of origin, unless another marking to indicate the English name of the country of origin is specifically authorized by the Commissioner of Customs.
Section 134.45(b), Customs Regulations (19 CFR 134.45(b)), provides that abbreviations of country names “which unmistakably indicate the name of a country ... are acceptable. Variant spellings which clearly indicate the English name of the country of origin such as “Brasil” for “Brazil” and “Italie” for “Italy,” are acceptable.”
You state that the face mask will be sold either in an individually heat-sealed bag or in a ten-unit carton to retailers. You submitted photographs of the carton with a printed label stating “Made in ARG” on three sides of the container. In HQ 968034 (March 16, 2006), CBP ruled that in order to meet the marking requirements 19 U.S.C. 1304 and 19 CFR Part 134, an abbreviation must unmistakably identify the country of origin to the ultimate purchaser. CBP has denied a number of requests for abbreviations where it determined that the abbreviation was not sufficiently known in the U.S. for consumers to recognize the country of origin. For example, in HRL 733104, dated March 16, 1990, CBP held “Arg” or “Argtin” for Argentina does not unmistakably indicate the country names of Argentina.” Therefore, the suggested abbreviation “ARG” for Argentina is not acceptable. Additionally, there are ten face masks individually packaged in a heat-sealed bag in each carton. Samples of four, unmarked, individually packaged face masks were provided with this request. The adhesive label affixed to each bag does not include the country of origin marking. There are also three paper hangtags affixed to each face mask, none of which contain country of origin markings. Since there is no country of origin legibly, indelibly, and permanently marked on each bag or each face mask, the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 have not been met.
HOLDING:
The applicable subheading for the face mask is 6307.90.9875, HTSUS, dutiable at 7 percent ad valorem. The country of origin of the face mask, described as “STOPER®” is Argentina. The abbreviation of “ARG” on the carton does not unmistakably indicate the country name of Argentina and there is no country of origin legibly, indelibly, and permanently marked on each bag or each face mask; therefore, the marking does not comply with 19 U.S.C. 1304 and 19 CFR 134.45(b).
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.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division