CLA-2-RR:NC:WA:353 B84282
Ms. Diane Stehl
Wells Lamont
6640 West Touhy Avenue
Niles, IL 60714-4587
RE: Classification and country of origin determination for
eargear; 19 CFR 102.21(c)(1); wholly obtained or produced in
a single country
Dear Ms. Stehl:
This is in reply to your letter dated April 7, 1997,
requesting a classification and country of origin determination
for eargear which will be imported into the United States.
FACTS:
The subject merchandise consists of a shaped knit component
of synthetic fiber, approxamately 14 inches in length.
The
manufacturing operations for the component is as follows:
Fabric of knit synthetic fiber of Taiwan origin is cut to
shape in Taiwan which will be imported into the United States.
It will then be sent to a U.S. production plant a which time this
knit component, or "cover" will be assembled in to a "Eargear
which is stated to a form of headwear in which it covers the head
and ears.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The imported knit component has been cut to become incoprorated into eargear or
earmuffs.
Customs has previously ruled on the classification of earmuffs as stated in HQ Ruling
086157 of December 22, 1989:
"The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of
the tariff at the international level. The EN to heading 6114 incorporates within the grouping
"other garments" aprons, boiler suits, clerical vestments, scholastic robes, etc. Excluded from
this heading are those articles provided for by subsequent headings: socks, leggings, gloves,
mittens, shawls, muffs, and so on. The EN for heading 6117 (clothing accessories) cites
several articles closely resembling earmuffs: shawls, scarves, mufflers. Cf. the EN to heading
6117, HTSUSA (by specifically excluding headgear of heading 6505, the heading inferentially
includes articles worn on the head but not defined as headgear). It is our opinion, therefore,
that the heading for clothing accessories more specifically provides for earmuffs than the
heading for other garments. See also HRL 085012 of August 7, 1989; HRL 085569 of
December 21, 1989."
GRI 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 is the opinion of this office that the subject article, the knitted earmuff component,
has the essential character of the complete or unfinished earmuff.
The applicable subheading for the knit earmuff component will be 6117.80.9540,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for
"Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of
garments or of clothing accessories: Other accessories: Other : Of man-made fibers: Other.".
The rate of duty will be 15.2 percent ad valorem. The earmuff component falls within textile
category designation 659.
Based upon international textile agreements products of Taiwan are subject to quota and
the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa
and quota requirements applicable to the subject merchandise may be affected. Part categories
are the result of international bilateral agreements which are subject to frequent renegotiations
and changes. To obtain the most current information available, we suggest that you check,
close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels),
an internal issuance of the U.S. Customs Service, which is available for inspection at your
local Customs office.
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 eargear or earmuff component was wholly obtained or produced in a single
country, that is, Taiwan, country of origin is conferred in Taiwan.
HOLDING:
The country of origin of the eargear or earmuff component is Taiwan.
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 sections 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 Martin Weiss at 212-466-5881.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division