CLA-2-61:OT:RR:NC:N3:358
Ms. Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026
RE: The tariff classification of parts of girls’ sleeveless garments from China
Dear Ms. Robertson:
In your letter dated September 22, 2015 you requested a tariff classification and marking ruling on behalf of your client, ADTN International, Ltd. You provided samples of three tank top panels. These samples will be returned to you, as requested.
The submitted samples, identified as “Zipper Tank Top Halves,” Style SMU, are uniformly cut panels designed to be the front or back panel of a girl’s tank-style top. The panels are made from a finely knit 100 percent polyester fabric and feature a U-shaped neckline, a hemmed bottom and half zippers down the sides of the panel and on the shoulder straps. The half zippers running down the sides of each panel extend from the bottom of each armhole to the bottom of the panel. The half zippers on the shoulder run the width of each shoulder strap. The purpose of the zippers is to join the front and back panels while allowing the wearer to mix and match colors and designs.
When two panels are zipped together, a sleeveless shirt that extends below the waist is created. The garment features approximately 2 ¼ inch wide shoulder straps; a U-shaped neckline in the front and back; two openings that begin at the neckline (one on each shoulder) and oversized arm holes. Although the arm holes are oversized, the garment provides ample coverage for purposes of modesty. The width of the garment just below the armholes on a size 6/8 (small) panel measures approximately 12 ¼ inches and the width at the bottom of the panel measures approximately 14 ¼ inches.
You indicate that each zipper tank top half will be imported and sold as an individual part. The consumer will be required to purchase at least two zipper tank top halves (panels) to make a complete garment.
You suggest the classification of the zipper tank top halves is 6117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which is not a valid subheading. We assume you intended to indicate 6117.90.9090, HTSUS, which provides for parts of garments, knitted or crocheted, of man-made fiber.
"Parts" are not defined under the international headings of the HTSUS. In general, however, parts are regarded as items used solely or principally with an article. In other words, a part must be combined with another item(s); it is a constituent or component element without which the article to which it is joined could not function. A part must also be identifiable by shape or other characteristic(s) as an article used solely or principally as a part.
Although these items seem to fall squarely under this definition, when the components that represent all the components of an assembled item are imported into the United States, we look to GRI 2(a) for guidance. General Rule of Interpretation 2(a) states:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The EN to Rule 2(a), in relevant part, states that: (V) The second part of Rule 2 (a) provides that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. When goods are so presented, it is usually for reasons such as requirements or convenience of packing, handling or transport. * * * * *
(VII) For purposes of this Rule, "articles presented unassembled or disassembled" means articles the components of which are to be assembled either by means of fixing devices (screws, nuts, bolts, etc.) or by riveting or welding, for example, provided only assembly operations are involved. No account is to be taken in that regard of the complexity of the assembly method. However, the components shall not be subjected to any further working operation for completion into the finished state.
In this instance, the submitted samples are finished, unassembled sleeveless shirts. In order to create a complete garment, the purchaser merely needs to zip two panels together at the sides and shoulders. Accordingly, the panels are classified as a complete garment under heading 6106, HTSUS.
The applicable subheading for the tank halves will be 6106.20.2030, (HTSUS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Girls’: Other.” The rate of duty will be 32 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 http://www.usitc.gov/tata/hts/.
We also note that the zipper tank top halves are marked with the country of origin by means of a sewn in label, measuring 1.5 inches by 4.5 inches, inside the shoulder strap of the half tank in close proximity of the neck area. Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. §1304. Section 134.41(b), Customs Regulations (19 C.F.R. §134.41(b)), requires that the marking be conspicuous enough that an ultimate purchaser will be able to find the marking easily and read it without strain. The degree of permanence of the marking should be at least sufficient to insure that in any reasonably foreseeable circumstance, the marking shall remain on the article until it reaches the ultimate purchaser unless it is deliberately removed. The marking must survive normal distribution and store handling.
In T.D. 54640(6), Customs ruled that shirts, blouses and sweaters must be marked by means of a fabric label sewn on the inside center of the neck midway between the shoulder seams or in that immediate area. Nevertheless, allowances have been made for some garments such as cowl neck and reversible garments that are otherwise conspicuously, permanently and legibly marked in accord with 19 U.S.C. §1304 and 19 CFR 134.
In this case, the consumer will determine if the panel is a front or back panel. Additionally, an individual panel could be used interchangeably as a front or back panel. Since the back panel is undefined at the time of importation, we find the proposed label under the shoulder strap is acceptable for purposes of 19 U.S.C. §1304 and 19 CFR 134.
To ensure compliance with the Textile Fiber Products Identification Act (15 U.S.C. 70) which is applicable to textile products, we suggest that you contact the Federal Trade Commission (FTC) for information regarding guidelines for the use of the proposed marking. Customs does not issue rulings or decisions interpreting FTC guidelines. The address of the FTC is: Federal Trade Commission 6th and Pennsylvania, NW, Washington, D.C. 20580.
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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division