Classification and country of origin determination for gloves; 19 CFR 102.21(c)(2); tariff shift

N234165 November 6, 2012 CLA2-OT:RR:NC:N3:354 CATEGORY: Classification Ms. Anne Larner Gordini USA Inc. 67 Allen Martin Dr. Essex Jct., VT 05452 RE: Classification and country of origin determination for gloves; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Larner: This is in reply to your letter dated October 4, 2012, requesting a classification and country of origin determination for gloves which will be imported into the United States. FACTS: The sample submitted, style TDWG, is a string knit glove constructed of 50% cotton, 42% nylon and 8% spandex. You state that style TDCR is the same glove as style TDWG, except for the fiber composition. Style TDCR is a string knit glove constructed of 38% polyethylene, 25% polyester, 17% nylon, 12% glass fiber and 8% spandex. Both styles feature thermoplastic rubber molding on the majority of the palm and backsides. You have indicated that for both styles the weight of the thermoplastic rubber is greater than 50% of the weight of the glove. The gloves feature tight fitting cuffs and an overlock stitch finish at the cuff bottoms. The manufacturing operations of the gloves are as follows: Style TDWG is knit to shape and injected with the thermoplastic rubber molding in Taiwan. Style TDCR is knit to shape in Thailand and then sent to Taiwan where the glove is injected with the thermoplastic rubber molding. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for both styles will be 6116.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other. The duty rate will be 7% 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/. COUNTRY OF ORIGIN - LAW AND ANALYSIS: 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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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, “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 requirements6101 – 6117          (3) If the good is knit to shape, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, a change to 6101 through 6117 from any heading outside that group, provided that the knit to shape components are knit in a single country, territory or insular possession. The subject knit-to-shape gloves are classifiable in heading 6116, HTSUS; the cotton yarn and synthetic yarn used to knit the gloves is classifiable in either chapter 52, 54 or 55, HTSUS. This change to heading 6116 occurs in Taiwan for style TDWG and Thailand for style TDCR. As the gloves are knit-to-shape in a single country, that is, Taiwan for style TDWG and Thailand for style TDCR, as per the terms of the tariff shift requirement, country of origin is conferred in Taiwan for style TDWG and Thailand for style TDCR. HOLDING: The country of origin of style TDWG is Taiwan and style TDCR is Thailand. The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Robert Ivers at (646) 733-3054. Sincerely, Thomas J. Russo Director National Commodity Specialist Division