CLA 2-OT:RR:NC:N3:358
TARIFF NO: 6111.90.0530
Mr. John P. Box
Chasing Windmills Co., Inc.
895 South St. Paul Street
Denver, Co 80209
RE: Classification and country of origin determination for an infant’s coverall.
Dear Mr. Box, Jr:
This is in reply to your letter dated February 5, 2014, requesting a classification and country of origin determination for a babies’ coverall which will be imported into the United States.
You submitted sample of a babies’ coverall, which you refer to as a romper, which is constructed of 100 percent merino wool knit fabric. The coverall is a full body suit with long sleeves, hand covers, and has a 8 metal snap opening extending from the front neckline and down the left pant leg to right above the footed bottom.
The manufacturing operations for the coverall are as follows: The sheep are raised in New Zealand; the scouring, carding, combing spinning of merino fibers is done in China; The knitting, dyeing and finishing if the merino fibers is done in New Zealand. The finished fabric rolls are then sent to Fiji, where the fabric is cut, sewn, and finished into garments. The finished garments will be imported in to United States directly from Fiji.
The applicable subheading for the babies’ coverall will be 6111.90.0530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of other textile material: of wool or fine animal hair: other. The general rate of duty will be 13.6 percent 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/.
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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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, “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, “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,
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
6101 -6117 If the good is not knit to shape and consists of two or more component parts, except for goods of subheading 6117.10 provided for in paragraph e 2 of this section, 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.
As the good is not knit to shape and consists of two or more component parts assembled in a single country, as per the terms of the tariff shift requirement, country of origin is conferred in Fiji.
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 ruling, contact National Import Specialist Kimberly Praino at (646) 733-3048.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division