CLA-2 RR:RC:TE 959976 DHS
Jim Young
Director of Operations
North Safety Products
Wither Road
P.O. Box 579
Maiden, NC 28650
RE: Tariff classification of work gloves; Country of origin of
knitted work gloves; Section 102.21(c)(2)
Dear Mr. Young:
This is in reply to your letter dated January 21, 1997,
wherein you request a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), and an
origin determination for work gloves which will be exported from
Hong Kong to the United States and other countries. Samples were
submitted to this office for examination.
FACTS:
The gloves in issue are identified as North Safety Products
Worknit HD series 85/37xx and 85/87xx (hereinafter, HD series
85/37xx and 85/87xx). These garments are made of a combination
of synthetic rubber-coated cotton knit fabric and uncoated or
partially coated cotton woven fabric. The synthetic rubber
component is less than 50 percent of the weight of the gloves.
HD series 85/37xx and 85/87xx gloves are comprised of the
following component fabrics:
- Palm, fingers, and thumb: 100 percent cotton knit fleece
terry cloth knitted and finished in the USA of yarn of USA
origin and coated in the USA with acrylonitrile butadiene
synthetic rubber (nitrile) of USA origin.
- Back of hand: 100 percent cotton woven flannel of USA
origin uncoated or partially coated in the USA with black
polyvinyl chloride plastic of USA origin.
- Cuff: 100 percent woven cotton coated with natural rubber,
all of USA origin.
The nitrile rubber material is mixed as a liquid then
shipped to a U.S. processor for application as a coating to the
100% knitted cotton fabric. Rolls of nitrile rubber-coated
fabric are then returned to North's Maiden, N.C. factory where
the nitrile rubber-coated fabric is cut into glove pattern parts
on a semi-automatic cutting press.
After cutting and packing at Maiden, N.C., sets of pattern
parts are shipped to a glove factory in Hong Kong where pattern
parts are assembled by sewing, inspected, packed and returned to
North in the USA for domestic sale or shipped directly from Hong
Kong to North customers around the world.
The manufacturing operations have been summarized below:
UNITED STATES
- fabric is formed;
- fabric is cut into component parts
HONG KONG
-component pieces are assembled to form completed gloves;
-gloves are pressed;
-gloves are inspected
ISSUES:
1. What is the proper classification for the subject
merchandise?
2. What is the country of origin of the subject
merchandise?
LAW AND ANALYSIS:
Classification
Classification of merchandise under the Harmonized Tariff
Schedule of the United Sates Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI). GRI 1 requires
that classification be determined under the terms of the headings
and any relative section or chapter notes. Where goods cannot be
classified solely on the basis of GRI 1, the remaining GRI will
be applied, in the order of their appearance.
Chapter 61, HTSUS, provides for articles of apparel and
clothing and accessories, knitted or crocheted. Subheading
6116.10.1720, HTSUSA, cites:
Gloves, mittens and mitts, knitted or crocheted:
Gloves, mittens and mitts impregnated, coated or
covered with plastics or rubber:
Without fourchettes:
Cut and sewn from pre-existing machine-knit
fabric that is impregnated, coated or covered
with plastics or rubber:
Subject to cotton restraints.
The gloves under consideration fall within this definition;
therefore, they are classifiable under subheading 6116.10.1720,
HTSUSA.
Country of origin
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 material 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) 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.
The subject HD series 85/37xx and 85/87xx gloves are
classified in heading 6116, HTSUS. As the gloves are not knit to
shape, consists of two or more component parts, and assembly
occurs in a single country, Hong Kong, the country of origin of
the gloves are Hong Kong.
HOLDING:
The synthetic gloves, referenced as a Worknit D series
85/37xx and series 85/87xx, are classified in subheading
6116.10.1720, HTSUSA, which provides for, "[g]loves, mittens and
mitts, knitted or crocheted: impregnated, coated or covered with
plastics or rubber: other gloves, mittens and mitts, ..., other:
without fourchettes: cut and sewn from preexisting machine-knit
fabric that is impregnated, coated or covered with plastics or
rubber: other, subject to cotton restraints." The applicable
rate of duty is 24.6 percent ad valorem. The quota category is
331.
The country of origin of the subject gloves, referenced as a
Worknit D series 85/37xx and series 85/87xx gloves, is Hong
Kong.
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.
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.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division