CLA-2-OT:RR:NC:TA:361
Ms. Darlene Irish
Talbots Import, LLC.
Import Department
1 Talbots Drive
Hingham, MA. 02043
RE: Classification and eligibility of women’s woven pants for preferential treatment under the Bahrain tariff preference level (TPL); General Note 30, HTSUS; 19 CFR 102.21(c)(2); tariff shift.
Dear Ms. Irish:
This is in reply to your letter dated April 3, 2008, requesting a classification and TPL status determination for a pair of women’s pants.
FACTS:
Style 841520087 is a pair of women’s woven pants constructed from 38 percent wool, 29 percent polyester, 29 percent rayon, 2 percent lurex and 2 percent lycra woven fabric. The garment features a right over left fly opening with a zipper closure, a flat waistband with a two button closure, side pockets and hemmed leg openings.
The garment is composed of five yarns. Yarn one comprises 19.3 percent of the garment weight and is composed of 40 percent wool and 60 percent rayon. Yarn two comprises 24.2 percent of the garment weight and is composed of 36.7 percent wool, 55.1 percent polyester and 8.2 percent lycra. Yarn three comprises 8.5 percent of the garment weight and is composed of 29.3 percent wool, 44 percent polyester and 26.7 percent lurex (metallic). Yarn four comprises 23.3 percent of the garment weight and is composed of 40 percent wool and 60 percent rayon. Yarn five comprises 24.7 percent of the garment weight and is composed of 40 percent wool and 60 percent polyester. For the yarn containing metallic fibers, the weight of all fibers present in the yarn that contains metallic is considered an "other fiber," for purposes of classification at the six and eight digit levels. Based on the information you provided the overall fiber content for classification purposes only is 35.8014 percent wool, 30.1386 percent synthetic fibers, 25.56 percent artificial fibers and 8.5 percent metallic.
All foreign fabric is shipped in unmarked and uncut rolls to Bahrain. The fabric is cut, assembled and packaged in Bahrain. The following items are supplied as follows:
CHINA
Fabric manufactured
KOREA
Pocketing fabric manufactured
HONG KONG
Interlining
Zippers
¼” hook and bar
Buttons
Price tickets
Hangers
Extra button bags
SKU stickers
INDIA
Labels
Elastic
Thread
Price tickets
Polybags
SKU tickets
ISSUE:
What are the classification, country of origin and Bahrain TPL status of the subject merchandise?
CLASSIFICATION:
The applicable subheading for style 841520087 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…woven: Of synthetic fibers: Trousers: Women’s. The duty rate will be 28.6% ad valorem.
The pants, style 841520087, fall within textile category designation 648. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CBP.GOV. In addition, 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 and should also be verified at the time of shipment.
Garments which are claimed to be constructed from such a blend as stated above are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment.
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 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 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 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": HTSUS Tariff shift and/or other requirements
6201–6208 If the good consists of two or more component parts, a change to an assembled good of heading 6201 through 6208 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 term wholly assembled is defined in 19CFR 102.21(b)(6) as follows: 6) Wholly assembled. The term "wholly assembled" when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliqués, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as "wholly assembled" in a single country, territory, or insular possession. The submitted garment is not knit to shape, and consists of two or more components. As all of the assembly operations occur in Bahrain, the garments are considered "wholly assembled" in a single country, that is, Bahrain. As the terms of the tariff shift requirement are met, (c)(2) is applicable.
UNITED STATES-BAHRAIN FREE TRADE AGREEMENT:
General Note 30, HTSUS, sets forth the criteria for determining whether a good is originating under the BFTA. General Note 30(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), (e), (g) and (h) thereof, a good imported into the United States is eligible for treatment as an originating good of a UBFTA country under the terms of this note only if –
(i) the good is a good wholly the growth, product or manufacture of Bahrain or of the United States, or both;
(ii) for goods not covered by subdivision (b)(iii) below, the good is a new or different article of commerce that has been grown, produced or manufactured in the territory of Bahrain or of the United States, or both, and the sum of—
(A) the value of each material produced in the territory of Bahrain or of the United States, or both, and
(B) the direct costs of processing operations performed in the territory of Bahrain or of the United States, or both,
is not less than 35 percent of the appraised value of the good at the time the good is entered into the territory of the United States; or
(iii) the good falls in a heading or subheading covered by a provision set forth subdivision (h) of this note and—
(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in such subdivision (h) as a result of production occurring entirely in the territory of Bahrain or of the United States, or both; or
(B) the good otherwise satisfies the requirements specified in such subdivision (h);
and is imported directly into the territory of the United States from the territory of Bahrain and meets all other applicable requirements of this note. For purposes of this note, the term “good” means any merchandise, product, article or material.
General Note 30(b)(i) is not applicable because the fabric is produced in a nonoriginating country.
Insufficient information was supplied to make a determination as to whether General Note 30(b)(ii) is applicable.
General Note 30 sets forth the requirements for eligibility under the United States-Bahrain Free Trade Agreement (UBFTA). General Note 30(b)(iii) states:
the good falls in a heading or subheading covered by a provision set forth subdivision (h) of this note and--
(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in such subdivision (h) as a result of production occurring entirely in the territory of Bahrain or of
the United States, or both; or
(B) the good otherwise satisfies the requirements specified in such subdivision (h);
Chapter 62, Chapter rule 3 states in pertinent part:
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 requirements set out in the rule for that good.
For goods classified in heading 6204, General Note 30 (h)62.28 states:
A change to subheadings 6204.61 through 6204.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both.
General Note 30(b)(iii) is not applicable as it does not satisfy the requirements of the tariff shift.
The pants may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in subheading 9914.99.20 up to the specified annual quantities.
U.S. Note 13(c) of heading 9914 identifies the apparel goods which are subject
to the tariff treatment set forth in subheading 9914.99.20 by subheading and
description. The subject pants fall within the description of U.S. Note 13(c).
HOLDING: The country of origin for the pants is Bahrain. The garments are eligible for TPL status up to the quantity specified in subheading 9914, U.S. Note 13 and provided the good is imported directly from Bahrain.
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. 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division