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

N280836 December 2, 2016 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6116.10.5520 Ms. Kathleen Dillon All City Brokers 240 West Passaic Street, Suite 12 Maywood, NJ 07067 RE: Classification and country of origin determination for gloves; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Dillon: This is in reply to your letter dated October 21, 2016, requesting a classification and country of origin determination for gloves which will be imported into the United States on behalf of your client, Source 1 Gloves Inc. Style TH 100 is a polyurethane, dipped, string-knit glove constructed from 100% nylon. The polyurethane coating covers the entire palm as well as a portion of the palmside cuff and overlaps the sides and finger’s of the wearer’s hand. A coating has been applied to the underside of the palm also. You have indicated that the textile fibers comprise over 50% of the the weight of the glove. The applicable subheading for this style will be 6116.10.5520, 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: containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: subject to man-made fiber restraints. The rate of duty will be 13.2% ad valorem. The manufacturing operations for the glove are as follows: Nylon man made fibers are made in China and knit to shape in China. The glove is sent to Korea for screen printing, the coating application and packing. The coating is made in Korea. 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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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:” 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. This change to heading 6116 occurs in China. As the gloves are knit-to-shape in a single country, as per the tariff shift requirement, country of origin is conferred in China. HOLDING: The country of origin of the glove is China. 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. 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/. 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 K. Lenore Calabrese at k.lenore.calabrese@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division