The tariff classification and country of origin determination of a tool belt from China; 19 CFR 102.21(c)(2); Tariff Shift

N334983 August 31, 2023 OT:RR:NC:N3:351 CATEGORY: Classification; Country of Origin TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Alice Lu Printx GP(Cambodia) factory CO., Ltd National Road # 51, Trapeang Phlong Village, Damnak Reang Commune, Oudong DistrictKampong Speu 050413Cambodia RE:  The tariff classification and country of origin determination of a tool belt from China; 19 CFR 102.21(c)(2); Tariff Shift Dear Ms. Lu: In your letter dated August 23, 2023, you requested a ruling on the tariff classification and country of origin determination of a tool belt.   A sample of the product was provided to this office and will be retained for training purposes. Item # 34066, described as “3 Pouches Work Gear Apron,” is a heavy-duty textile tool belt with three holster-type tool organizers intended to be worn by construction workers.  The tool belt consists of a belt, a padded brace, and three holster-type pouches.  The belt is constructed of a dyed black woven webbed strap composed of 100 percent polypropylene filament yarns.  The left end of the strap is threaded through a ¾ inch wide dyed black woven webbed fabric belt loop featuring a woven Caterpillar® logo and a metal buckle.  The strap is folded over, and the two layers are sewn together to secure the buckle and logo.   The right end is also folded over, and the two layers are sewn together.  The belt measures 54 inches in length by 2 inches in width and features 13 metal eyelets in the webbing to accommodate the buckle prong to secure the belt to the user’s waist.  The belt also features a 1½ inch wide elastic knit fabric sewn into a belt loop and used to secure the end of the belt.  The padded brace is composed of three layers: a single layer of 100 percent polyethylene (PE) foam sandwiched between two layers of 100 percent polyester woven dyed black fabric coated with polyvinyl chloride (PVC) on the back.   The rectangular shaped padded brace with rounded corners is finished with a 1-inch wide 100 percent polypropylene woven webbed fabric, dyed black.  The padded brace measures 29 inches in length by 4 inches in width and features four rectangular pieces of 100 percent polypropylene woven webbed fabric, sewn to either side.  The belt is threaded through the four pieces of webbed fabric.  The two large holster-type tool organizers are composed of two layers of 100 percent polyester woven dyed fabric coated with PVC on the back and finished with a 1-inch wide 100 percent polypropylene woven webbed fabric, dyed black.  The top of each holster is folded over backwards and sewn to create a sleeve, so the belt and padded brace can be threaded through.  The two large holsters measure 9 inches in length by 3 inches in depth by 12 inches in height.  Each large holster features an open main compartment, two smaller open front pockets, and four side pockets.  One large holster features a metal D-ring and hook sewn onto the polyurethane binding, allowing the user to hang objects from the holster.  The small, middle, holster-type tool organizer is composed of three layers:  a single layer of 100 percent PE foam sandwiched between two layers of 100 percent polyester woven dyed fabric coated with PVC on the back.  The holster is finished with a 1-inch wide 100 percent polypropylene woven webbed fabric, dyed black.  The top of the holster is folded over backwards and sewn to create a sleeve, so the belt and padded brace can be threaded through.   The small holster measures 5 inches in length by 2 inches in depth by 7 inches in height and features a single compartment. All holsters feature a screen print of the CAT® logo on the front of the folded sleeve and a woven Caterpillar® logo label sewn to a piece of black woven webbed fabric.  The webbed fabric, sewn on top of the open pocket, is designed to hold items in place and is divided into three sections.  The completed, assembled tool belt measures 54 inches in length by 9 inches in width by 3 inches in depth.  You state the manufacturing operations for the tool belt are as follows: China: 100 percent polyester fabric is woven, dyed black, coated with PVC, and shipped in rolls to Cambodia.  100 percent polyester fabric is woven, dyed yellow, coated with PVC, screen printed, and shipped in rolls to Cambodia. 100 percent polypropylene filament yarns are woven into webbing and binding material, dyed, and shipped in rolls to Cambodia. 100 percent polypropylene elastic fabric is knitted, dyed and shipped in rolls to Cambodia. 100 percent polyester labels are woven and shipped to Cambodia. The zinc hook, iron eyelets, iron D-ring, and metal buckle are produced and shipped to Cambodia. Cambodia:  Polyethylene (PE) foam, Polypropylene (PP) board, and 100 percent nylon thread are produced.  Cut fabrics, PE foam, and PP board using cut molds.   Print logos onto the cut fabric panels.  Woven webbed strap is cut to size, attached to webbed fabric loop, buckle and elastic knitted fabric loop, and both ends   are sewn closed to create the belt.   Sew all the fabric panels, linings, and interlining foams and board to assemble each pouch and padded brace.   Assemble with additional hardware such as eyelets and D-ring to complete the belt and pouches.   The completed components of the tool belt are assembled to make a completed tool belt.   Each tool belt is packaged into a poly bag, put into a carton, and shipped to the United States. ISSUES:What is the tariff classification and country of origin determination of the subject merchandise? CLASSIFICATION: The applicable subheading for a tool belt will be 6307.90.9891, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other made up articles, including dress patterns:  Other:  Other:  Other:  Other:  Other.”  The duty rate 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 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 requirements6307.90            The country of origin of a good classifiable under 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process. Accordingly, as all the fabric for the tool belt was manufactured in China, as per the terms of the tariff shift rule for heading 6307., HTSUS, the country of origin of the tool belt is China. HOLDING: The applicable subheading for the tool belt will be 6307.90.9891, HTSUSA, with a duty rate of 7 percent ad valorem.  The country of origin of the tool belt is China. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.   The HTSUSA is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.  Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Steven A. Mack Director National Commodity Specialist Division