CLA-2-61:OT:RR:NC:TA:361
Maribel Garcia
ACC1O
Government of Catalonia
445 Park Avenue
14th Floor
New York, NY 10022
RE: The tariff classification and status under the United States-Morocco Free Trade Agreement (UMFTA), for women’s garments from Morocco.
Dear Ms. Garcia:
In your undated letter, on behalf of your client Hallotex, you requested a ruling on the status of women’s garments from Morocco under the UMFTA.
The submitted sample, item number 006, is a pair of women’s shorts constructed from 100 percent cotton knit fabric. The garment features an elasticized waist, a faux fly opening with a button decoration on the waistband and short leg openings with cuffs.
The essential character of style 006 is imparted by the 100 percent cotton knit fabric of the garment.
The submitted sample, item number 010, is a pair of women’s shorts constructed from 72 percent cotton and 28 percent polyester knit fabric. The garment features a partially elasticized waist, a simulated belt with two button decorations on the front waistband and short leg openings with cuffs.
The essential character of style 010 is imparted by the 72 percent cotton and 28 percent polyester knit fabric of the garment.
The submitted sample, item number 009, is a woman’s skirt constructed from 75 percent polyester and 25 percent cotton knit fabric. It features an elastic waistband, a pocket on each side and unfinished self fabric trim on the bottom. The skirt has a lining.
The essential character of style 009 is imparted by the 75 percent polyester and 25 percent cotton knit fabric of the garment.
You request the classification and Morocco FTA status on a fourth garment (skirt) on which you are unable to provide a sample. Without a sample this office can not make a determination.
We are returning your samples.
The applicable subheading for item number 006 and 010 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, trousers, bib and brace overalls, breeches and shorts, of cotton, other, shorts, women’s. The rate of duty will be 14.9% ad valorem.
The applicable subheading for style 009 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…skirts, divided skirts…: Of synthetic fibers: Other: Other: Women’s. The duty rate will be 16% 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 http://www.usitc.gov/tata/hts/.
The manufacturing operations for Style 006:
The cotton fibers are from Spain.
Where the cotton fibers are spun into yarns is not known.
The yarns are knit into fabric in Spain and shipped to Morocco.
The thread is manufactured in China and shipped to Morocco.
The elastic band is manufactured in Spain and shipped to Morocco.
The button is made in China and shipped to Morocco.
The fabric is cut, sewn and assembled into the finished garments in Morocco.
The garments are exported directly from Morocco to the U.S.
The manufacturing operations for Style 010:
The cotton fibers are from India.
Where the polyester fibers are extruded is not known.
Where the fibers are spun into yarns is not known.
The yarns are knit into fabric in Spain and shipped to Morocco.
The thread is manufactured in China and shipped to Morocco.
The elastic band is manufactured in Spain and shipped to Morooco.
The buttons are made in China and shipped to Morocco.
The fabric is cut, sewn and assembled into the finished garments in Morocco.
The garments are exported directly from Morocco to the U.S.
The manufacturing operations for Style 009:
The cotton fibers are from Spain.
The polyester fibers are extruded in Turkey.
The cotton and polyester staple fibers are spun into yarns in Turkey.
The yarns are knit into fabric in Spain and shipped to Morocco.
The thread is manufactured in China and shipped to Morocco.
The elastic band is manufactured in Spain and shipped to Morocco.
The fabric is cut, sewn and assembled into the finished garments in Morocco.
The garments are exported directly from Morocco to the U.S.
You do not indicate where the lining fabric is manufactured nor its fiber composition.
General Note 27, HTSUS, sets forth the criteria for determining whether a good is originating under the UMFTA. General Note 27(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 UMFTA country under the terms of this note only if –
(i) the good is a good wholly the growth, product or manufacture of Morocco or of the United States, or both;
(ii) the good is a new or different article of commerce that has been grown, produced or manufactured in the territory of Morocco or of the United States, or both, and that falls in a heading or subheading of the tariff schedule that is not covered by the product-specific rules of subdivision (h) of this note; and the sum of--
(A) the value of each material produced in the territory of Morocco or of the United States, or both;
(B) the direct costs of processing operations performed in the territory of Morocco or the United Sates, 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 product-specific rule in subdivision (h) of this note and—
(A)(1)each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in such subdivision (h); or
(2)the good otherwise satisfies the requirements specified in subdivision (h) of this note; and
(B) the good meets any other requirements specified in this note;
and is imported directly into the territory of the United States from the territory of Morocco 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 27 (h), Chapter 61, Chapter rule 2 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 change requirements set out in the rule for that good.
The component that determines the classification for Styles 006, 010 and 009 is the knit fabric. The knit fabric, for each style listed above, is the non-originating material and is classified in heading 6006.
For goods classified in subheading 6104, General Note 27/61.24 requires:
A change to subheadings 6104.61 through 6104.69 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 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territoryof Morocco or of the United States, or both.
For goods classified in subheading 6104, General Note 27/61.21 requires:
A change to subheadings 6104.51 through 6104.53 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 or 6001 through 6006, provided that:
(A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and
(B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61.
Chapter Rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 and 5408.24.10, the fabrics identified in the following subheadings and headings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of Morocco or of the United States:
5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24,5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44.
A change to subheadings 6104.61 through 6104.69 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 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 Morocco or of the United States, or both.
Based on the facts provided, the goods described above do not qualify for UMFTA preferential treatment, because they do not meet the requirements of HTSUS General Note 27 (b)(iii)(A).
This ruling is being issued under the provisions of Part 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 classification, contact National Import Specialist Peggy Fitzgerald at 646-733-3052. If you have any questions regarding the eligibility under the United States – Morocco Free Trade Agreement Implementation Act, contact National Import Specialist Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division