The tariff classification and country of origin of a dusting sleeve from China

N305168 August 1, 2019 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6307.10.2030 Ms. Lynne McGowan GHY USA, Inc. 572 South Fifth Street Pembina, ND 58271 RE: The tariff classification and country of origin of a dusting sleeve from China Dear Ms. McGowan: In your letter dated June 25, 2019, you requested a tariff classification ruling on behalf of your client, Schultz Fur Mfg. Ltd., DBA Lambskin Specialties. Two samples were submitted with your letter. The samples will be returned under separate cover, as requested. Item MFC-AP256 is a microfiber knit pile all purpose cleaning cloth comprised of 80 percent polyester and 20 percent polyamide. The square cloth measures approximately 15 x 16 inches and has sewn edges. Item MFS-DP100 is a microfiber knit pile dusting sleeve comprised of 80 percent polyester and 20 percent polyamide. You state that the dusting sleeve is manufactured from item MFC-AP256. It appears, in manufacturing MFS-DP100, that MFC-AP256 is folded in half and the edges of the side opposite the fold are sewn together and the edges of one of the short sides are sewn together leaving one end open to create the sleeve. The dusting sleeve measures approximately 15 x 6 ¾ inches. You indicate in your request that the cloth, item MFC-AP256, is knit, cut and sewn in China and exported to Canada where the sleeves, MFS-DP100, are manufactured. In Canada, MFC-AP256 is folded, cut (trimmed) and sewn to create the sleeve. In your letter, you requested a ruling on the country of origin of the dusting sleeve, MFS-DP100. However, in order to conduct a country of origin analysis, the classification of both articles must be determined. The applicable subheading for the cleaning cloth, MFC-AP256, and the dusting sleeve, MFS-DP100 will be 6307.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Other: Other.” The rate of duty will be 5.3 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 at https://hts.usitc.gov/current. 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 6307.10 The country of origin of a good classifiable under subheading 6307.10 is the country, territory, or insular possession in which the fabric comprising the good was formed by the fabric-making process. While you suggest it is necessary to move down the hierarchy to paragraph (c)(4) of this section, pursuant to paragraph (c)(2), the country of origin of the dusting sleeve is China, the country in which the fabric was formed. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs and Border Protection, Regulations & Rulings, 90 K Street N.E. – 10th floor, Washington, DC 20229-1177. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division