CLA-2-61:RR:NC:WA:354 817394
Mr. James D. McFadden
The Montgomery Group, Inc.
592 West Chestnut Street
P.O. Box 1057
Coshocton, OH 43812
RE: The tariff classification of rubber coated gloves from Sri Lanka
Dear Mr. McFadden:
In your letter dated December 6, 1995, you requested a tariff classification ruling and information regarding eligibility under the 9802 tariff provisions.
The submitted sample is a cuff-less work glove constructed from four pieces of rubber coated fabric sewn together. You indicate that the nitrile rubber coating exceeds the weight of the 50% cotton 50% polyester knit fabric.
The applicable subheading for the gloves will be 6116.10.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: . . . other: without fourchettes: cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: other: containing over 50% by weight of plastics or rubber. The rate of duty will be 17.8 percent ad valorem.
You have inquired regarding the eligibility under 9802 for gloves manufactured from rolls of U.S. fabricated rubber coated material shipped to a foreign country. You also inquire whether die cut components of this U.S coated material shipped from the U.S. for assembly in a foreign country are eligible for treatment under 9802.
Heading 9802 provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating, and painting. All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. Any significant process, operation, or treatment whose primary purpose is the fabrication, completion, physical or chemical improvement of a component precludes the application of the exemption under subheading 9802.00.80, HTSUS, to that component.
Uncut fabrics exported in rolls from which glove components will be cut according to a pattern are not regarded as fabricated components. With regards to gloves manufactured from the U.S. cut parts it appears that they may be eligible for 9802. However, your letter provides insufficient detail to determine the applicability of this provision. Details as to the form of these items when imported into the foreign country and as to the exact processes performed on them during the manufacture of the gloves would be necessary for making such a determination.
Additionally you ask whether more favorable duty treatment is applicable for gloves sewn in China, the Philippines or some Caribbean country. The tariffs applicable to to items from Sri Lanka, China and the Philippines are the same.
With regards to Caribbean countries, Section 222 of the Customs and Trade Act of 1990 (Public Law 101-382) amended U.S. Note 2, subchapter II, Chapter 98, HTSUS, to provide for the duty-free treatment of articles (other than textile and apparel articles, and petroleum and petroleum products) which are assembled or processed in a Caribbean Basin Economic Recovery Act (CBERA) beneficiary country (BC) wholly of fabricated components or ingredients (except water) of U.S. origin. This amendment was effective with respect to goods entered on or after October 1, 1990.
Note 2(b) provides as follows:
(b) No article (except a textile article, apparel article,
or petroleum, or any product derived from petroleum,
provided for in heading 2709 or 2710) may be treated as
a foreign article, or as subject to duty, if--
(i) the article is--
(A) assembled or processed in whole of fabricated
components that are a product of the United
States, or
(B) processed in whole of ingredients (other than
water) that are a product of the United
States, in a beneficiary country; and
(ii) neither the fabricated components, materials or
ingredients, after exportation from the United
States, nor the article itself, before importation
into the United States, enters the commerce of any
foreign country other than a beneficiary country.
As stated in this paragraph, the term "beneficiary country"
means a country listed in General Note 3(c)(v)(A)[now
General Note 7(a)].
Note 2(b) specifies four categories of products which are excluded from duty-free treatment under this provision: textile articles, apparel articles, petroleum, and certain products derived from petroleum. Customs has ruled that textile and apparel articles which are exempt from duty-free treatment under this provision include only those articles which are subject to textile agreements. T.D. 91-88, 25 Cust. Bull. 45 (1991) (citing Customs' position and rulings on this issue). The gloves which are the subject of this ruling request do not have a textile category number next to the applicable tariff provision and, therefore, may be eligible for duty-free treatment under Note 2(b), provided that all of the other requirements are satisfied.
This ruling is being issued under the provisions of Section 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 Brian Burtnik at 212-466-5880.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division