CLA-2:OT:RR:NC:N3:358
Mr. Daniel Genest
Guillemot International Inc.
701 Ave Larue
Quebec G1C 5L1
Canada
RE: Classification and country of origin determination for textile fire resistant hoods; 19 CFR 102.21(c)(2)
Dear Mr. Genest:
This is in reply to your letter dated July 17, 2018, requesting a tariff classification and country of origin ruling on behalf of your client, Lion First Responder PPE Group, for fire resistant textile hoods which will be imported into the United States from Canada.
FACTS:
Lion First Responder product numbers 395142 and 395146 are textile hoods constructed from knit fabrics of varying widths, weight and fiber content. In your submission and subsequent correspondence you indicate that the inner and outer layers of fabric are of knit construction composed of 50 percent staple Kermel® (an aramid fiber), and 50 percent staple viscose (rayon). The inner layer, which you indicate to be the “particulate blocking” layer, is laminated to a membrane of Polytetrafluoroethylene (PTFE), then laminated to another layer of the same knit fabric, essentially sandwiching the PTFE membrane. The hoods are primarily used by fire fighters for protection from heat and flames as a product in the safety industry.
The manufacturing operations for the fire resistant hoods are as follows: The aramid and rayon staple fibers are imported into Canada from France and Austria, respectively. The fibers are then spun into yarns and knit into two separate fabrics (one a double knit interlock and the other a single jersey knit) on circular knitting machines in Canada. One fabric is then sent to the United States to be laminated with PTFE and then sent back to Canada. In Canada each of the two fabrics are cut, then sewn with sewing thread manufactured in the United States. The hoods are then bagged and shipped to customers.
ISSUES:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
In your letter, you state that you believe the subject merchandise is classifiable under subheading 6505.00 of the Harmonized Tariff Schedule of the United States (HTSUS), which includes headgear products that have been knitted or crocheted.
The instant product is one whereby the primary method of construction is the cutting and sewing of two knit fabrics composed of man-made fibers to create a finished headgear product.
The applicable subheading for Lion First Responder product numbers 395142 and 395146 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: Other: Not in part braid: Other: Other: Other.” The applicable rate of duty will be 18.7 cents per kilogram plus 6.8 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
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.
C.F.R Section 102.21(b)(6) defines “wholly assembled” as:
The term “wholly assembled” when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, applique, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as “wholly assembled” in a single country, territory, or insular possession.
Since the subject merchandise is composed of two or more fabric components (two different types of knit fabric) cut and sewn in Canada to produce the instant sample, and the merchandise is classified in heading 6505.00, HTSUS, this office finds that the instant sample meets the definition of “wholly assembled.”
HOLDING:
The country of origin of the Lion First Responder fire resistant hoods, product numbers 395142 and 395146 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division