CLA-2-61:OT:RR:NC:N3:354
Ms. Sandra Tovar
CST, Inc.
500 Lanier Ave.
W. Suite 901
Fayetteville, GA 30214
RE: The tariff classification and country of origin marking of glove parts from China
Dear Ms. Tovar:
In your letter dated March 2, 2021, you requested a tariff classification and marking ruling on behalf of your client, Wells Lamont Industry (Wells Lamont). Our response was delayed due to laboratory analysis. The samples submitted will be retained.
SKU 135849 is a 100% nylon knit glove, which serves as a glove liner for the finished glove.
SKU 135884 will not be addressed in this ruling, as we discussed, since a sample was not received.
SKU 135856 is a knit glove which you state is composed of 37.47% polyethylene, 28.11% polyester, 16.3% tungsten, 14.7% spandex, and 3.75% polyurethane. The glove features some coating on the fingertips and thumb crotch. The sample glove was forwarded to the Customs and Border Protection (CBP) laboratory.
The results of the laboratory analysis indicate the glove to be composed of the following overall fiber breakdown: 45.2 % polyethylene, 40.4% polyester, 9.5% metal thread, 4.2% rubber, and .7 elastomeric. The glove is knit using two yarns, which are not twisted together. The first yarn is one-ply yarn made of polyester wrapped around an elastomeric core. It is composed of 95.2% polyester, 4.8% elastomeric. The second yarn is two-ply. The first ply is composed of polyethylene and is twisted with a second ply of polyester and a metal thread. This yarn is composed of 59.8% polyethylene, 27.6% polyester and 12.6% metal thread. There is a third yarn inserted into the cuff which is made of polyester wrapped around a rubber core. The yarn is composed of 59.6% polyester and 40.4% rubber.
The CBP laboratory confirmed that although the first yarn (polyester/elastomeric) and the second yarn (polyethylene/polyester/metal) are knitted together, they are not twisted together. Thus, they are separate and distinct yarns. Based upon the overall fiber breakdown for the finished glove, the item is of chief weight synthetic fibers for classification purposes.
You state that Wells Lamont will import these two items along with SKU 135862, which is a polyurethane membrane that has already been ruled on per N307862 dated December 12, 2019, into the United States. In the United States, they will put SKU 135849 (the glove liner) on a glove form, put the plastic membrane over that and then the final SKU 135856 over that and heat them, bonding all three layers together. The cuff is then sewn with an overlock stitch and a finished glove will be made, style EM3. You requested the classification for style EM3 also.
You suggest that the classification for style EM3 is 6116.10.5520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plastic/rubber impregnated, coated or covered gloves. This classification does not apply as your glove is not plastic/rubber impregnated, coated or covered.
The applicable subheading for SKU 135849, 135856 and EM3 will be 6116.93.8800, HTSUS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 18.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6116.93.8800, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6116.93.8800, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
You have also inquired about the country of origin marking for the imported items, which will be further processed. The marking statute, section 304 Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134) implements the country or origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported.
Based on the scenario you describe in your letter, pursuant to 19 CFR 134.32(g), which states “articles to be processed in the United States by the importer or for his account otherwise than for the purpose of concealing the origin of such articles and in such manner that any mark contemplated by this part would necessarily be obliterated, destroyed, or permanently concealed,” the items are excepted from marking.
Please note that the containers must be marked according to 19 CFR 134.22(a) as shown below:
134.22 General rules for marking of containers or holders.
(a) Contents excepted from marking. When an article is excepted from the marking requirements by subpart D of this part, the outermost container or holder in which the article ordinarily reaches the ultimate purchaser shall be marked to indicate the country of origin of the article whether or not the article is marked to indicate its country of origin.
Note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. We advise you to contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to these items. Information can also be found at the FTC website, www.ftc.gov.
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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division