The tariff classification of gloves from China, Taiwan or Kong and Marking requirements.

NY K87636 July 22, 2004 CLA-2-62:RR:NC:TA:354 K87636 CATEGORY: Classification TARIFF NO.: 6216.00.5820 Ms. Edith Tolchin EGT Global Trading P.O. Box 231 Florida, NY 10921 RE: The tariff classification of gloves from China, Taiwan or Kong and Marking requirements. Dear Ms. Tolchin: In your letter dated July 5, 2004, you requested a tariff classification ruling and marking requirements on behalf of Etsuko, LLC. The provided sample will be returned as per your request. The provided sample, “QWI™ Nerve Protection Driving Gloves”, is a half-fingered glove constructed with a synthetic PU leather palmside and a knitted spandex backside. Palmside gel pads are sewn across the base of the fingers and at either side of the middle palm. The glove features knitted spandex fourchettes and a synthetic PU leather wristband that is secured with hoop and loop fasteners. You presented two scenarios and requested information on the labeling/marking and necessary documentation covering the instant merchandise. In Scenario A, the gloves will be manufactured in one part of Asia (Taiwan, China or Hong Kong) with components from another country in Asia (Taiwan, China or Hong Kong). In Scenario B, the gloves will be manufactured in the same country where the raw materials are produced. 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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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 that "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." In both scenarios the gloves will be wholly produced in a single Asian country, that is, Taiwan, China or Hong Kong. In both scenarios, the country of origin is Taiwan, China or Hong Kong. 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. Please 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. You should 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 this item. From the information you have sent, we assume that you are the supplier of raw materials. Please note that the cost or value of the raw materials will represent an assist under Section 402 of the Tariff Act (TA). The term “assist” is defined as that which is supplied directly or indirectly by the buyer of imported merchandise, free of charge or at reduced cost, for use in connection with the sale of the merchandise for export to the U.S., under 19 U.S.C. 1401a(h)(1)(A). There are four categories of assists, but only the first, encompassing “materials, components, parts and similar items incorporated in the imported merchandise,” is potentially relevant to the instant situation. As an assist, the value of the yarns must be added to the processing costs before the ad valorem rate of duty is applied, pursuant to Section 402, TA. Additionally, please note that the value of any assist will include transportation costs to the place of production. See Section 152.103(d), Customs Regulations (19 C.F.R. §152.103(d)). As it appears that you might be interested in more general information, you might find it helpful to refer to the Informed Compliance Publications titled “Textile and Apparel Rules of Origin” and “Marking Requirements for Wearing Apparel”, available on the “Legal” page of our website at www.cbp.gov. Additionally, you may find helpful our publication “Importing into the United States,” available under “Communications to Trade” on the “Import” page of our website at www.cbp.gov. The applicable subheading for the “QWI™ Nerve Protection Driving Gloves” will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes . . . other. The rate of duty will be 20.7 cents per kilogram plus 10.4 percent ad valorem. 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 Brian Burtnik at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division