CLA-2-61:OT:RR:NC:N3: 348
Argilio Martinez
Martinez Rodriguez DBA Master Customs
6960 NW 25th Street Miami, FL 33122
RE: The tariff classification and status under the United States-Colombia Trade Promotion Agreement (CTPA), of women’s swimwear from Columbia.
Dear Mr. Martinez:
In your letter dated May 16, 2023, you requested a ruling on the tariff classification of women’s swimwear from Colombia under the CTPA.
Styles 64620 and 80752 are a one-piece women’s swimsuit. Style 64620 is constructed from 69% nylon and 31% spandex. Style 80752 is constructed from 82% nylon and 18% spandex. The swimsuits feature a v-neckline, two-inch shoulder straps leading to a mid-scoop back and elasticized leg openings.
The applicable tariff provision for both styles will be 6112.41.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, knitted or crocheted: women’s or girls’ swimwear: of synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: women’s. The rate of duty will be 24.9 percent ad valorem.
The manufacturing process for both styles:
The knit fabric, for the body of the garment, is manufactured in the U.S. The undyed fabric is shipped to Korea or China to be scoured, washed, printed, steamed, dried and framed. The printed fabric is shipped to Colombia.
The knit fabric, for the crotch and body lining, is manufactured in the U.S.
The stabilizer fabric is produced in Korea.
The bra wire is produced in Honduras and the bra cup is produced in China.
All fabrics are cut, sewn and assembled in Colombia.
The sewing thread, used to assemble the garment, is formed in the U.S.
The narrow elastic fabric is formed and finished in the U.S.
The garment is shipped directly from Colombia into the U.S.
General Note 34, HTSUS, sets forth the criteria for determining whether a good is originating under the CTPA. General Note 34(b), HTSUS, (19 U.S.C. §1202) states, in pertinent part, that
For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of Colombia or of the United States under the terms of this note if–
(i) the good is wholly obtained or produced entirely in the territory of Colombia or of the United States, or both;
(ii) the good is produced entirely in the territory of Colombia or of the United States, or both, and-
(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (o) of this note; or
(B) the good otherwise satisfies any applicable regional value-content or other requirements set forth in such subdivision (o); and satisfies all other applicable requirements of this note and of applicable regulations; or
(iii) the good is produced entirely in the territory of Colombia or of the United States, or both, exclusively from materials described in subdivisions (i) or (ii), above.
.
As the goods contain non-originating materials, they would have to undergo an applicable change in tariff classification in order to meet the requirements of GN 34(b)(ii)(A).
In addition to the above-noted tariff shift rules, the goods must also meet any applicable chapter rules found in GN 34(o), Chapter 61, as well as any applicable rules for textile and apparel goods set out in GN 34(d).
General Note 34(o), Chapter 61, Chapter rule 2 states:
For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in that rule for that good.
The component that determines the classification is the nylon/spandex knit fabric. Since the fabric is stated to be an originating material it does not have to meet the terms of the tariff shift rule.
GN 34(o), Chapter 61, Chapter rule 3 states:
Notwithstanding chapter rule 2 for this chapter, a good of this chapter containing fabrics of subheading 5806.20 or heading 6002 shall be considered originating only if such fabrics are both formed from yarn and finished in the territory of Colombia or of the United States, or both.
The narrow elastic fabric is formed and finished in the U.S.
GN 34(o), Chapter 61, Chapter rule 4 states:
Notwithstanding chapter rule 2 for this chapter, a good of this chapter containing sewing thread of headings 5204 or 5401 shall be considered originating only if such sewing thread is both formed and finished in the territory of Colombia or of the United States, or both.
The sewing thread is formed and finished in the U.S.
Based on the facts provided, both styles qualify for CTPA preferential treatment, because it meets the requirements of HTSUS General Note 34(b)(ii)(A). The merchandise will therefore be entitled to a free rate of duty under the CTPA upon compliance with all applicable laws, regulations, and agreements.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected].
Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, U.S. Customs and Border Protection, Regulations & Rulings, 90 K Street N.E. - 10th floor, Washington, DC 20229-1177
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division