Inquiry concerning the applicability of duty-free treatment, pursuant to the CBI, of certain knit gloves.
Issued August 4, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6116.10.65, 6116.10.55
Headings: 6116
Product description
According to your inquiry string knit cotton gloves, string knit polyester gloves and string knit acrylic gloves produced in Asia will be exported to Jamaica. In Jamaica they will be coated with nitrile, vinyl or PVC. Various amounts of coating will be applied. This includes full coated, 3/4 coated, palm coated, logo coated and dot coated.
CBP rationale
Unless otherwise excluded from eligibility, any article which is the growth, product, or manufacture of a beneficiary country, shall be eligible for duty-free treatment under the CBI, if that article is provided for in an item for which a rate of duty appears in the "Special Column" followed by the symbols "E" or "E*" in parentheses, and if: (1) the article is imported directly from a beneficiary country into the Customs Territory of the U.S.; and (2) the sum of (A) the cost or value of the materials produced in a beneficiary country or two or more beneficiary countries; plus (B) the direct costs of processing operations performed in a beneficiary country or countries is not less than 35% of the appraised value of such article at the time it is entered. The knit coated gloves, if containing over 50% by weight of plastics or rubber are classified under item 6116.10.65, Harmonized Tariff Schedules of the United States (HTSUS). The knit gloves if containing 50% or more by weight of cotton, man-made fibers or other textile fibers, or any combination there of are classified under item 6116.10.55 HTSUS. These tariff classifications are designated eligible for CBI treatment (provided all other requirements and regulations are met). You indicate that the completed product will be imported directly from Jamaica to the U.S. If that is the case, you will meet the direct shipment requirement, since Jamaica, is a designated beneficiary country. However, in this instance the final product will be produced from materials not the product of Jamaica. Therefore, it cannot be considered to be wholly the product of a beneficiary country. It is our opinion that the coating of the foreign gloves in this case does not result in their substantial transformation into a new and different article of commerce which, for purposes of the CBI, may be considered the product of Jamaica within the meaning of section 10.195 (a), Customs Regulations (19 CFR 10.195 (a)). This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Full text
NY 812322 August 4, 1995 CLA-2-62:S:N:NV:354 812322 CATEGORY: Classification TARIFF NO.: 6116.10.55; 6116.10.65 Mr. Alan J Robins ASR Technologies, Inc. 6278 No. Federal Highway #333 Ft. Lauderdale, FL 33308 RE: Inquiry concerning the applicability of duty-free treatment, pursuant to the CBI, of certain knit gloves. Dear Mr. Robins: Your letter of July 6, 1995, requests information on the applicability of CBI treatment for certain knit gloves you propose to import from Jamaica. FACTS: According to your inquiry string knit cotton gloves, string knit polyester gloves and string knit acrylic gloves produced in Asia will be exported to Jamaica. In Jamaica they will be coated with nitrile, vinyl or PVC. Various amounts of coating will be applied. This includes full coated, 3/4 coated, palm coated, logo coated and dot coated. ISSUE: Are the gloves eligible for CBI treatment? LAW AND ANALYSIS: Unless otherwise excluded from eligibility, any article which is the growth, product, or manufacture of a beneficiary country, shall be eligible for duty-free treatment under the CBI, if that article is provided for in an item for which a rate of duty appears in the "Special Column" followed by the symbols "E" or "E*" in parentheses, and if: (1) the article is imported directly from a beneficiary country into the Customs Territory of the U.S.; and (2) the sum of (A) the cost or value of the materials produced in a beneficiary country or two or more beneficiary countries; plus (B) the direct costs of processing operations performed in a beneficiary country or countries is not less than 35% of the appraised value of such article at the time it is entered. The knit coated gloves, if containing over 50% by weight of plastics or rubber are classified under item 6116.10.65, Harmonized Tariff Schedules of the United States (HTSUS). The knit gloves if containing 50% or more by weight of cotton, man-made fibers or other textile fibers, or any combination there of are classified under item 6116.10.55 HTSUS. These tariff classifications are designated eligible for CBI treatment (provided all other requirements and regulations are met). You indicate that the completed product will be imported directly from Jamaica to the U.S. If that is the case, you will meet the direct shipment requirement, since Jamaica, is a designated beneficiary country. However, in this instance the final product will be produced from materials not the product of Jamaica. Therefore, it cannot be considered to be wholly the product of a beneficiary country. It is our opinion that the coating of the foreign gloves in this case does not result in their substantial transformation into a new and different article of commerce which, for purposes of the CBI, may be considered the product of Jamaica within the meaning of section 10.195 (a), Customs Regulations (19 CFR 10.195 (a)). This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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