CLA-2-61:OT:RR:NC:N3:348
Ms. Rebecca Cheung-Tran
Macy's Merchandising Group, Inc.
11 Penn Plaza
New York, New York 10001
RE: The tariff classification and country of origin determination for a cashmere scarf
Dear Ms. Cheung-Tran:
In your letter dated January 3, 2020, you requested a tariff classification and country of origin determinaton ruling.
The submitted sample, style # 100052112, is constructed of 100% cashmere jersey knit fabric. The rectangular shaped item measures approximately 86 inches in length and 30 inches in width, This item as a multifunctional layering piece that can be worn in different ways. It may be worn wrapped around the neck, shoulders or head as a scarf, shawl or similar item.
The applicable subheading for style # 100052112 will be 6117.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, veils and the like…Of wool or fine animal hair.” The rate of duty will be 9.6 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.
The cashmere yarns are imported from China into Hong Kong
In Hong Kong, the yarns are knit-to-shape into a scarf panel with lines of demarcation and two tubular binding hems. The long edge of the scarf panel is finished with half-milano stitch hem.
The panel and hems are shipped to China and assembled into the finished item.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.
Paragraph (c)(1) states that “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 that “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 that “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”:
6101-6117
If the good is not knit to shape and consists of two or more component parts, a change to an assembled good of heading 6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.
If the good is not knit to shape and does not consist of two or more component parts, a change to heading 6101 through 6117 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5806, 5809 through 5811, 5903, 5906 through 5907, and 6001 through 6002, and subheading 6307.90, and provided that the change is the result of a fabric-making process.
If the good is knit to shape, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of thes section, a change to 6101 thru 6117 from any heading outside that group, except from knitted or crocheted articles of 9619, provided that the knit to shape compones are knit in a single country territory or insular possession.
The scarf is classified under 6117.10, which is excepted from tariff shift consideration because it is provided for in paragraph (e)(2).
Paragraph (e)(2) states:
(2) For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.22…9404.90.85 and 9404.90.95, except for goods classified under subheadings as of cotton or of wool or consisting of fibers blends containing 16 percent or more by weight of cotton:
(i) The country of origin is the country territory, or insular possession in which the fabric comprising the good was both dyed and printed accompanied by two or more of the following finishing operations…
The scarf is constructed of wool, Paragraph (e)(2)(i) cannot be used to determine country of origin.
(ii) If the country cannot be determined under (e)(2)(i) of this section, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by the fabric making process.
Since the merchandise is classified under 6117.10 and knit to shape, Paragraph (e)(2)(ii) cannot be used to determine country of origin.
(iii) For goods of HTSUS subheading 6117.10 that are knit to shape or consist or two or more component parts, if the country of origin cannot be determined under paragraph (e)(2)(i) of this section:
(A) If the good is knit to shape, the country of origin of the good is the country, territory, or insular possession in which the change to HTSUS subheading 6117.10 from yarn occurs, provided that the knit to shape components are knit in a single country, territory, or insular possession.
As the good is knit to shape and a change to 6117.10 from yarn occurs in Hong Kong, origin is conferred in Hong Kong.
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 Rosemarie Hayward via email at
rosemariecasey.hayard @cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division