CLA-2-62:OT:RR:NC:TA:357
Ms. Linda M. Quinn
North Star World Trade Services, Inc.
1060 Lone Oak Rd.
Eagan, MN 55121
RE: The tariff classification and marking requirements of a unisex heated vest from Sri Lanka and a rechargeable battery and power supply from China
Dear Ms. Quinn:
In your letter dated February 6, 2009, on behalf of Arizant Healthcare, Inc. you requested a tariff classification ruling. The samples you submitted are being returned as you requested.
The item in question, style 180020/180021/180022/180023/1180024, depending on size, is a woven vest with a shell composed of a 91% polyester/9% elastane woven fabric and a 100% polyester mesh knit lining. It has a full front opening with a zipper closure, zippered pockets at the waist and an elasticized drawstring with cord lock at the bottom hem. The vest has an integral heating panel with two connecting wires inside a pocket for attaching a removable, rechargeable lithium-ion battery that operates a switch and heat controller and the built-in soft switch (LED) indicator.
In your letter you indicated that an equal number of vests, batteries and power supply/chargers with cords will be imported on the same shipment and under a single invoice, but will be packed separately. After importation they will be repackaged in a single carton that will include one of each component for shipment to customers. In addition, spare batteries, chargers and cords will be imported at the same time for optional purchase by the importer’s customers.
The vest, battery and charger fall within General Rule of Interpretation 2(a) as an unassembled article whose essential character is imparted by the vest. Additional batteries and chargers will be classified individually.
The applicable subheading for an equal number of vests, batteries and chargers with cord will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments of man-made fibers: vests. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the extra AC/DC chargers with cord will be 8504.40.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electrical transformers, static converters and inductors: other static converters. The rate of duty will be 1.5 percent ad valorem.
The applicable subheading for the extra lithium ion rechargeable batteries will be 8507.80.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric storage batteries: other. The rate of duty will be 3.4 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/.
You also asked about country of origin marking requirements.
The heating panel and the soft switch (LED) are imported into Sri Lanka where they are sewn into the vest, which itself is cut, sewn and assembled in Sri Lanka. The battery, charger unit and power cord are made in China. In Treasury Decision 91-7 it was ruled that articles imported together that have not undergone a substantial transformation into an article with a new name, character or use retain their individual countries of origin for marking purposes. The components incorporated into the vest, namely, the heating panel and the soft switch (LED), have undergone such a transformation; therefore, the vest should be marked “Made in” or “Product of” Sri Lanka. The battery and charging unit with power cord, which have not undergone such a transformation, should be marked to indicate China as their country of origin.
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 William Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division