The tariff classification, country of origin and status under the North American Free Trade Agreement (NAFTA), of a wetsuit jockstrap and toe warmers from Canada; Article 509

N254122 June 23, 2014 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030; 6307.90.9889 Ms. Elizabeth Kroeker Wetsuit Jock 470 Brock Street Winnipeg, MB R3N0Z1 RE: The tariff classification, country of origin and status under the North American Free Trade Agreement (NAFTA), of a wetsuit jockstrap and toe warmers from Canada; Article 509 Dear Ms. Kroeker: In your undated letter dated received June 4, 2014 you requested a ruling on the tariff classification, country of origin and status of a wetsuit jockstrap and toe warmers from Canada under the NAFTA. The samples are being retained by this office. You state that the Wetsuit Jock will have different style numbers: JB for blue, JR for red and JBK for black but all are of the same structure and fabric composition. You indicated in your letter that this article will be made for men and for women; however, we can only rule on the men’s jockstrap which was submitted with your request. You also state, in a later email to the NIS, that new products will be produced that have an additional overlay of swimsuit material. Again, we can only rule on the sample submitted. You may submit another request for a ruling and provide samples of other products. The Wetsuit Jock is a jockstrap with a cup made of a wetsuit type neoprene. The cup is lined with what you state is a polyester fleece fabric. It has a 1 ½ inch wide elastic waistband and elastic straps measuring 1 inch in width which attach at the bottom portion of the cup and encircle each leg before attaching to the waistband. You state that the garment is designed to give thermal protection to the genital area while facilitating exposure of muscles to cold water for therapeutic regimens. The toe warmers are cups that fit over the toes and are shaped accordingly and come in a pair.  They measure, at the extremes, approximately 5” across and 4-1/2” top to bottom.  Each is made of two parts.  The inner part is a knit pile fabric and the outer is a textile fabric made of neoprene rubber with an outer covering of knit fabric.  The cups attach to the feet by elasticized textile straps; one wraps around the heel and the other fastens around the top of the foot with hook-and-loop strips. You state that the manufacturing operations for both products are as follows: 100% polyester sewing yarns are made in Mexico; Neoprene is melted and laminated between two nylon knit fabrics in Taiwan; The knit fleece fabric is made in the U.S.A. of 100% recycled polyester; Narrow woven fabric with elastomeric yarn (elastic bands) is made in China; The neoprene sheeting is cut to shape in Canada; The fleece fabric is cut to shape in Canada; The elastic bands are cut to length in Canada; The articles are sewn together in Canada. The items are shipped directly to the U.S. from Canada. The applicable subheading for the Wetsuit Jock will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted, Other, of man-made fibers or man-made fibers and rubber or plastics. The general rate of duty will be 6.6 percent ad valorem. The applicable subheading for the toe warmers will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.  The general rate of duty 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/. 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 the origin of a good of this chapter, 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. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 for this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. For goods classified in heading 6212, General Note 12/62.37 requires: A change to subheadings 6212.20 through 6212.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of one or more of the NAFTA parties. The component that determines the classification of the good is the neoprene fabric classified under heading 5906, HTS. The fabric is said to be formed in Taiwan, then cut and sewn into the product in Canada. Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(ii)(A). The goods will therefore be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. For goods classified in heading 6307, General Note 12/63.4 requires: A change to headings 6304 through 6310 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapters 54 through 55, or headings 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or more of the NAFTA parties. The component that determines the classification of the good is the neoprene fabric classified under heading 5906, HTS. The fabric is said to be formed in Taiwan, then cut and sewn into the product in Canada. Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(ii)(A). The goods will therefore be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. 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 requirements 6210-6212      (1) If the good consists of two or more component parts, a change to an assembled good of heading 6210 through 6212 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.The Wetsuit Jock is made of two or more component parts and is cut, sewn and assembled in Canada. As the article meets the terms of the tariff shift requirement of 19 C.F.R. 102.21, country of origin is conferred in Canada. 6307.90      The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process. Since the fabric used in making the toe warmers was formed in Taiwan, the toe warmers do not meet the terms of the tariff shift requirement of 19 C.F.R. 102.21. However, the NAFTA Preference Override set forth in 19 CFR 102.19 is applicable to the subject merchandise. Specifically, 19 CFR 102.19(a) states: “…if a good which is originating within the meaning of 181.1(q) of this chapter [the tariff shift under General Note 12, HTSUS] is not determined under …102.21 to be a good of a single NAFTA country, the country of origin of such good is the last NAFTA country in which that good underwent production other than minor processing, provided that a Certificate of Origin…has been completed and signed for the good.” The toe warmers were cut to shape and assembled in Canada and qualify for NAFTA treatment according to General Note 12/63.4, HTSUS. Therefore, with a completed and signed Certificate of Origin, the goods may be marked as a product of Canada. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). . 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 K. Lenore Ort at k.lenore.ort@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division