CLA-2-63:OT:RR:NC:N3:351
TARIFF NO: 6307.90.9891; 9903.88.15
Ms. Misty Li
Evergrace Home Inc
5th Floor, No. 2000 Pudong Avenue Shanghai 200135 China
RE: The tariff classification and country of origin determination for a headband and pair of wristlets from China; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Li:
In your letter dated August 29, 2024, you requested a tariff classification and country of origin determination ruling. Samples of the product were provided to this office and will be retained for training purposes.
The items, identified as a Solid Waffle Headband and Wristlet Set and a Printed Waffle Headband and Wristlet Set, respectively are each a three-piece set that includes a headband and a pair of wristlets. The headbands and wristlets are composed of 100 percent polyester woven fabric. The 1 inches in length by 6 inches in diameter circular shaped headbands each feature a textile bow sewn onto its front and has three elastic bands sewn in its interior to help secure the headbands to the wearer's head. The 2 inches in length by 3 inches in diameter circular shaped wristlets each feature three elastic bands sewn onto its interior to help secure the wristlets to the wearer's wrists. You state the headbands are used to keep hair neatly tied back and prevent it from getting wet or dirty as the user is preparing to wash or apply makeup. You also stated that the wristlets are designed to absorb excess moisture from the user's wrists and prevent water droplets from dripping onto clothing or other parts of the body.
You state the manufacturing operations for the headband and wristlet sets are as follows:
SCENARIO 1
China
Vietnam
SCENARIO 2
China
Vietnam
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the items identified as a Solid Waffle Headband and Wristlet Set and a Printed Waffle Headband and Wristlet Set, will be 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up articles, including dress patterns: Other: Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. Provided that the country of origin of the items at issue is China, as addressed below, at the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
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.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (URAA) (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
6307.90
The country of origin of a good classifiable under 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
The headband and wristlet sets are comprised of a single layer of fabric formed in a single country, that is China; therefore, under both scenarios, the country of origin of the Solid Waffle Headband and Wristlet Set and Printed Waffle Headband and Wristlet Set is conferred in China.
HOLDING:
The applicable subheading for the items identified as a Solid Waffle Headband and Wristlet Set and Printed Waffle Headband and Wristlet Set, is classified under 6307.90.9891, HTSUS, and the country of origin is China under both proposed manufacturing scenarios.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, 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 subheading 6307.90.9891, HTSUS, listed above.
The HTSUSA 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, 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 HTSUSA and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division