OT:RR:NC:N2:349
TARIFF NO: 6302.93.2000; 6505.00.8090
Ms. Misty Li
ABS International Inc.
5th Floor, No. 2000 Pudong Avenue 200135 Shanghai China
RE: Classification and country of origin determination for a hand towel and hair wrap; 19 CFR 102.21(c)(2); 19 CFR 102.21(e)(2)(ii); tariff shift
Dear Ms. Li:
This is in reply to your letter dated July 25, 2024, forwarded on behalf of your client, Evergrace Home Inc., requesting a classification and country of origin determination for a hand towel, hair wrap and body wrap, which will be imported into the United States. Your request has been split into two rulings. Ruling number N341730 will address the classification and country of origin of Item EG2407004, “Printed Waffle Body Wrap,” and Item EG2407005, “Solid Waffle Body Wrap.” This ruling will address the classification and country of origin of Item EG2407001, “Printed Waffle Reversible Hand Towel”; Item EG2407002, “Printed Waffle Hair Wrap”; and Item EG2407003, “Solid Waffle Hair Wrap.” Samples of the products were provided to this office and will be retained for training purposes.
FACTS:
Item EG2407001, identified as a “Printed Waffle Reversible Hand Towel,” is made of 100 percent polyester waffle weave fabric. One side of the woven fabric is printed with assorted colorful squares and rectangles while the reverse side is printed with blue stripes forming a box pattern on a white background. The towel measures 16 inches × 26 inches and the edges are finished with a overlock stitch. A narrow woven fabric has been sewn to the center of one of the long edges in a loop and is used to hang the towel. You state the towels are intended for use in the kitchen.
Items EG2407002 and EG2407003, identified as a “Printed Waffle Hair Wrap” and a “Solid Waffle Hair Wrap,” respectively, are constructed of 100 percent polyester woven fabric. The hood-like items feature a long-tapered bottom with overlock stitching and measure approximately 25 inches x 10 inches. Two identical panels are assembled together to form the body of the wrap. A button is sewn to the back center of the wrap. An elastic loop is sewn to the tapered, front end. The item is intended to be worn on the head, twisted at the top and secured by a button and an elastic loop.
The manufacturing operations are as follows:
SCENARIO 1
China:
Greige fabric is formed.
Vietnam:
Fabrics are printed or dyed.
Fabric is cut to size.
Button and elastic band are manufactured and assembled to cut to size fabric. (Waffle Hair Wraps, only)
All the edges are finished with an overlock stitch.
Packaged and exported to the United States.
SCENARIO 2
China:
Greige fabric is formed.
Fabrics are printed or dyed.
Vietnam:
Fabric is cut to size.
Button and elastic band are manufactured and assembled to cut to size fabric. (Waffle Hair Wraps, only)
All the edges finished with an overlock stitch.
Packaged and exported to the United States.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for Item EG2407001, identified as a “Printed Waffle Reversible Hand Towel,” will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Other.” The rate of duty will be 9.9 percent ad valorem.
The applicable subheading for Items EG2407002 and EG2407003, identified as a “Printed Waffle Hair Wrap” and a “Solid Waffle Hair Wrap,” will be 6505.00.8090, 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 of braid: Other: Other: Other.” The 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 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
6301-6306
Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under heading 6301 through 6306 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
6505.00
(3) For any other good, if the good consists of two or more components, a change to goods of subheading 6505.00, other than hair-nets, 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.
Item EG2407001, identified as a “Printed Waffle Reversible Hand Towel,” is classified under subheading 6302.93. Subheading 6302.93 is included in the paragraph (e)(2) exception to the above tariff shift rules (6301-6306).
Paragraph (e)(2)(i), in pertinent part, states that for goods of subheading 6302.93, except for goods classified under the subheading as of cotton or of wool or consisting of fiber blends containing 16 percent or more by weight of cotton:
The country of origin of the good is the country, territory, or insular possession in which the fabric comprising the good was both dyed and printed when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent embossing, or moireing.
The subject hand towel is printed but is not dyed; therefore, paragraph (e)(2)(i) is inapplicable.
Paragraph (e)(2)(ii), states,
If the country of origin cannot be determined under paragraph (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 a fabric-making process.
The hand towel is comprised of a single layer of fabric formed in a single country, that is, China; therefore, under both scenarios, the country of origin of the “Printed Waffle Reversible Hand Towel,” Item EG2407001, is conferred in China.
Items EG2407002 and EG2407003, identified as a “Printed Waffle Hair Wrap” and “Solid Waffle Hair Wrap,” each consist of two panels that are wholly assembled in a single country, that is, Vietnam. Accordingly, in accordance with Section 102.21(c)(2), Subheading 6505.00, paragraph (3), the country of origin of the “Printed Waffle Hair Wrap” and “Solid Waffle Hair Wrap” is conferred in Vietnam.
HOLDING:
Item EG2407001, “Printed Waffle Reversible Hand Towel,” is classified under 6302.93.2000, HTSUS, and the country of origin is China under both scenarios.
Items EG2407002 and EG2407003, “Printed Waffle Hair Wrap” and “Solid Waffle Hair Wrap,” respectively, are classified under 6505.00.8090, HTSUS, and the country of origin is Vietnam under both scenarios.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division