CLA-2-65:OT:RR:NC:N3:358
Ms. Tina A. Cavaretta
Randa Logistics
200 James Drive East
St. Rose, LA 70087
RE: The tariff classification of hats and a glove from China
Dear Ms. Cavaretta:
In your letter dated May 8, 2019, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
Style 45DK04C005 is a glove with an outer shell constructed of two different fabrics. The palm side from fingertips to wrist and the majority of the backside are composed of a cellular plastic coated heavily brushed knit fabric constructed of 50 percent polyester, 50 percent polyurethane plastic. The fourchettes, sidewalls, lower portion of back side and cuff are knit and constructed of 80 percent wool, 20 percent nylon. The glove features a 100 percent polyester lining and a two ply cuff. The essential character of the glove is imparted by the coated knit outer shell fabric.
You state that the classification for style 45DK04C005 is 6116.99.9560, Harmonized Tariff Schedule of the United States (HTSUS). This classification does not apply as it covers gloves that are not coated. The essential character of this glove is imparted by the coated fabric.
Style 44LV010123 is a baseball style cap composed of knit and woven components. The two center crown panels and the peak are constructed of 100 percent cotton woven fabric. The remaining back panels are constructed of 100 percent polyester knit mesh fabric. The cap features a fabric covered button at the top of the crown, an adjustable plastic strap at the back of the cap and a patch on the front of the crown.
General Rule of Interpretation (GRI) 3(c) of the, HTSUS, governs classification of composite goods. Style 44LV010123 is prima facie classifiable under two subheadings. Neither the polyester knit mesh fabric (6505.00.60, HTSUS) nor the cotton woven fabric (6505.00.20, HTSUS) imparts the essential character of the cap. Therefore, the cap will be classified in accordance with GRI 3(c) under the subheading that occurs last in numerical order within the HTSUS.
The applicable subheading for style 45DK04C005 will be 6116.10.7520, HTSUS, which provides for: Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: Subject to man-made fiber restraints. The rate of duty will be 13.2% ad valorem.
The applicable subheading for style 44LV010123 will be 6505.00.6090, HTSUS, which provides for: Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: Other: Other: Other. The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 6505.00.6090, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03 in addition to subheading 6505.00.6090 HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
Your inquiry does not provide enough information for us to give a classification ruling on styles 44DK060043 and 44DK020012.
In email correspondence, you indicate style 44DK060043 to be constructed of “small pieces” cut from a “whole roll [of] paper straw.” The “small piece [of] paper straws” are stretched and molded, and then molded against to fix the size and shape of the hat. In the same email correspondence you indicate style 44DK020012 is also from a “whole roll [of] paper straw” but rather that it is “cut into stripes” and further woven “into fabrics by using stripe paper straw.” While we did not initially ask for a technical outline of the manufacturing process, we’ve determined that the information provided is insufficient.
Please provide a technical description of the manufacturing process for styles 44DK060043 and 44DK020012. Indicate the construction (i.e. woven, knit, etc..) and size, of the “whole roll paper straw.” Pictures of this “roll” or sheet of woven paper straw would also be helpful. Please describe exactly what is meant by “small pieces.” Please describe the process for stretching “small piece paper straws.” Our observation indicates that the yarns of 44DK060043 are composed of two plys and have been twisted before being folded (if folded at all). Please compare this to the information the manufacturer is able to provide. The more information you can provide on the construction of this hat, the more likely we will be able to issue a binding ruling. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you (including this letter) and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, attn: Binding Ruling Request.
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 https://hts.usitc.gov/current.
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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division