The tariff classification and status under the North American Free Trade Agreement (NAFTA), of gloves and socks from China; Article 509

N188778 November 10, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6116.93.8800; 6115.96.9020 Mr. David Lambert Biomod Concepts Inc. 75, Boul. De MortagneC.P. 119, BouchervilleQC J4B 6Y4  Canada RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of gloves and socks from China; Article 509 Dear Mr. Lambert: In your letter dated October 6, 2011, you requested a tariff classification ruling. Style “Protecderm Moisturizing Gloves” is a pair of string- knit gloves constructed of 97% nylon and 3% elastic fabric. The gloves feature an elasticized rib-knit cuff which has overlock stitching at the bottom. Style “Protecderm Moisturizing Socks” is a pair of knit socks constructed of 97% polyester and 3% elastic fabric. The socks feature an elasticized rib-knit top. You state that the gloves and socks contain a moisturizing system to preserve the natural skin protection. The applicable subheading for “Protecderm Moisturizing Gloves” will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes." The rate of duty will be 18.6 percent ad valorem. The applicable subheading for “Protecderm Moisturizing Socks” will be 6115.96.9020, HTSUS, which provides for "Panty hose, tights, stockings, socks and other hosiery, other: of synthetic fibers: other: other, other." The rate of duty will be 14.6 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/. The manufacturing operations for gloves and socks are as follows: The socks and gloves are manufactured in China and shipped to Canada. In Canada, the lotion is applied to the interior of the socks and gloves. The socks and gloves are packaged and shipped to the U.S. General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as “goods originating in the territory of a NAFTA party” only if-- (i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or (ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that-- (A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or (B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or (iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or (iv) they are produced entirely in the territory of Canada, Mexico and/or the United States but one or more of the nonoriginating materials falling under provisions for “parts” and used in the production of such goods does not undergo a change in tariff classification because-- (A) the goods were imported into the territory of Canada, Mexico and/or the United States in unassembled or disassembled form but were classified as assembled goods pursuant to general rule of interpretation 2(a), or (B) the tariff headings for such goods provide for and specifically describe both the goods themselves and their parts and is not further divided into subheadings, or the subheadings for such goods provide for and specifically describe both the goods themselves and their parts, provided that such goods do not fall under chapters 61 through 63, inclusive, of the tariff schedule, and provided further that the regional value content of such goods, determined in accordance with subdivision (c) of this note, is not less than 60 percent where the transaction value method is used, or is not less than 50 percent where the net cost method is used, and such goods satisfy all other applicable provisions of this note. Chapter 62, Chapter rule 3 states in pertinent part: For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. The component that determines the classification of the gloves is the nylon/spandex fabric. The component that determines the classification of the socks is the polyester/spandex fabric. The applicable tariff heading for both fabrics is 6003. For goods classified in heading 6116 and 6115, General Note 12/61.39 requires: A change to headings 6113 through 6117 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut or sewn (or knit to shape) or otherwise assembled in the territory of one or more of the NAFTA parties. Based on the facts provided, Protecderm Moisturizing Gloves and Protecderm Moisturizing Socks, do not qualify for NAFTA preferential treatment, because it does not meet the requirements of HTSUS General Note 12(b)(ii)(A). The merchandise will therefore not be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. 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 subheading 6116.93.8800, contact National Import Specialist Robert Ivers at (646) 733-3054. If you have any questions regarding subheading 6115.96.9020 and/or the eligibility for preferential treatment under NAFTA, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division