The tariff classification, marking and country or origin of a reversible 4-sided waist apron from China

N303612 April 24, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Bruce Schiller Schiller Trade Systems Inc. 5290 Big Island Drive, Suite 1417 Jacksonville, FL 32246 RE: The tariff classification, marking and country or origin of a reversible 4-sided waist apron from China Dear Mr. Schiller: In your letter dated January 30, 2019, and your follow up dated March 21, 2019, you requested a tariff classification ruling on behalf of your client, Reed Manufacturing Company. The sample will be retained. You submitted a photograph and a sample of an item you refer to as a reversible 4-sided apron. The apron is composed of 100 percent woven polyester fabric, cut and hemmed on all four sides. The item is manufactured in five sizes: 30" x 40", 30" x 42", 30" x 44", 30" x 46" and 30" x 48". The reversible apron is designed to be folded in half along the long axis and worn around the user’s waist held in place by means of a large safety pin.  CLASSIFICATION:The applicable subheading for the reversible 4-sided waist apron will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 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 the World Wide Web athttps://hts.usitc.gov/current The proposed manufacturing operation under consideration are as follows:The apron is constructed from a single piece of woven polyester fabric that will be manufactured most likely in China. The fabric is sent “on the roll” to the the Dominican Republic where it will be cut, sewn and packaged for shipment. The aprons will be packed into cartons contains 120 aprons each. 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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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: 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. As the fabric is made in China, the country of origin of the apron is conferred in China. MARKING: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. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. You have stated that the marking for the apron cannot be on the apron because it would hinder the reversible use of the apron but the outer cartons are going to be marked. It was determined as per HQ 560382 that an acceptable marking for reversible wearing apparel is an attached hangtag. Therefore if the aprons are marked with an attached hangtag and it satisfies the permanence and conspicuousness requirements, the marking of the reversible aprons is acceptable according to 19 CFR 134.44. In reference to the fiber content, information on these labeling requirements may be obtained at the Federal Trade Commission website at www.ftc.gov. For information on the acceptability of the marking on this product, you should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Ave, N.W., Washington, D.C. 20508 to ascertain whether the proposed marking satisfies their requirements. 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division