CLA-2-62:OT:RR:NC:N3:348
Mr. Ricky Villena
Neutralogistics, LLC.
8400 NW 25 St.
Suite 100
Doral, FL 33122
RE: The tariff classification and status under the United States-Colombia Trade Promotion Act (Colombia TPA), of women’s bras/bralettes from Colombia.
Dear Mr. Villena:
In your letter dated, November 15, 2013, on behalf of your client, Top Secret Society, you requested the status of bras and bralettes under the Colombia TPA. The samples are being returned to you, as requested.
Style 0113 is a woman’s bralette constructed of two-ply 90% polyamide and 10% elastane knit fabric. The bralette features elasticized shoulder straps, elasticized neck and arm openings, and an elasticized bottom band.
Style 0213 is a woman’s strapless bra constructed of two-ply 90% polyamide and 10% elastane knit fabric. The bra features elasticized top and bottom bands.
Style 1313 is a woman’s strapless bra constructed with an outer ply of 87% polyamide and 13% elastane lace-like knit fabric and an inner ply of 85% polyamide and 15% elastane knit fabric. The garment features elasticized top and bottom bands.
Style 2113 is a woman’s bralette constructed of an outer ply of 87% polyamide and 13% elastane lace-like knit fabric and an inner ply of 85% polyamide and 15% elastane knit fabric. The bralette features a V-neckline, elasticized shoulder straps, elasticized neck and arm openings, and an elasticized bottom band.
The applicable subheading for styles 0113, 0213, 1313, and 2113 will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassiere: other: other…of man-made fibers. The duty rate will be 16.9% 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
You have requested a determination under the Colombia TPA. The manufacturing operations, for all of the bra components, are as follows:
All fabric is manufactured in Colombia.
All fabric is cut, sewn and assembled in Colombia.
The sewing thread is produced in Colombia.
The heat transfer is produced in Colombia.
The goods are imported directly into the U.S. from Colombia.
General Note (GN) 34, HTSUS, sets forth the criteria for determining whether a good is originating under the Colombia TPA. GN 34(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), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if—
(i) the good is a good wholly obtained or produced entirely in the territory of Colombia, the United States, or both;
(ii) the good was produced entirely in the territory of Colombia, the United States, or both, and—
(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or
(B) the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (n) of this note;
and the good satisfies all other applicable requirements of this note; or
(iii) the good was produced entirely in the territory of Colombia, the United States, or both, exclusively from materials described in subdivision (b)(i) or (b)(ii) of this note.
You state the good was produced entirely in the territory of one of the parties to the Agreement exclusively from originating materials. As a result GN 34(b)(iii) must be applied, and each component will have to undergo an applicable change in tariff classification in order to meet the requirements of GN 34(b)(iii).
The fabric, for Styles 0113 and 0213, is classified in heading 6004. The fabric is composed of 10% elastane filament yarns from U.S. and 90% polyamide filament yarns from Mexico.
The lace-like fabric for Styles 1313 and 2113 is classified in heading 6005. The lining fabric for Styles 1313 and 2113 is classified in heading 6004. The lace-like fabric is composed of 85.5% polyamide filament yarns Colombia, 0.45% polyamide yarns from Mexico and 15% polyamide filament yarns from Mexico. The lining fabric is composed of 15% elastane filament yarns from Mexico and 85% polyamide filament yarns from Mexico. The strap fabric is composed of 12% elastane filament yarns from Mexico and 82% polyamide filament yarns from Mexico.
The product-specific rule for goods classified in heading 6004 and 6005, General Note 34(n), Chapter 60.3 is as follows:
A change to headings 6003 through 6006 from any other chapter, except from headings 5106 through 5113, chapter 52, headings 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408 or chapter 55.
Since the non-originating polyamide yarns and non-originating elastane yarns are classified in heading 5402, they would not meet the terms of the tariff shift, and the fabric would not qualify as an originating material under the provisions of the Colombia TPA.
As a result, the bras/bralettes are not considered goods produced exclusively from originating materials, and would not be entitled to a free rate of duty under the requirements of GN 34(b)(iii).
Since the goods have been determined to contain non-originating materials, they will have to undergo an applicable change in tariff classification in order to meet the requirements of GN 34(b)(ii)(A).
General Note 34 (n), Chapter 62, Chapter rule 2 states:
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 that rule for that good.
The component that determines the classification, for bras, is the 90% polyamide/10% elastane fabric. The component that determines the classification, for bralettes, is lace-like fabric composed of the 87% polyamide/13% elastane fabric.
For goods classified in heading 6212, General Note 34 (n), 62.35 requires:
A change to subheadings 6212.10 from any other chapter, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both.
The fabric, for Styles 1313 and 2113, is classified in heading 6005 and the fabric, for Styles 0113 and 0213, is classified in heading 6004. The bras/bralettes are cut, sewn and assembled in Colombia. As a result, the fabrics, for each style, meet the terms of the tariff shift.
GN 34(d)(ii), HTSUS, also states in pertinent part,
A textile or apparel good containing elastomeric yarns in the component of the good that determines the classification of the good shall be considered to be originating good only if such yarns are wholly formed in the territory of the party to the Agreement.
The elastane yarn used in the component that determines the classification for Styles 0113 and 0213 are formed in the U.S. However the elastane yarn used in the component that determines the classification for Styles 2113 and 1313 has not been formed in one of the parties to the Agreement.
General Note 34 (n), Chapter 62, Chapter rule 4 states:
Notwithstanding chapter rule 2 for this chapter, a good of this chapter containing sewing thread of headings 5204 or 5401 shall be considered originating only if such sewing thread is both formed and finished on the territory of Colombia or of the United States, or both.
The sewing thread, for all Styles, is formed and finished in the United States.
Based on the facts provided, Styles 0113 and 0213 qualify for Colombia FTA preferential treatment, because they meet the requirements of HTSUS General Note 34(b)(ii)(A). The merchandise will be entitled to a free rate of duty under the Colombia TPA.
Styles 2113 and 1313 do not meet the requirements of HTSUS General Note 34 and will not be entitled to a free rate of duty under the Colombia TPA.
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 Kimberly Rackett at 646-733-3051. If you have any questions regarding the eligibility for preferential treatment under the Colombia TPA, contact National Import Specialist Rosemarie Hayward at 646-733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division