H313043

HQ H313043 October 22, 2020 OT:RR:CTF:FTM H313043 TSM CATEGORY: Classification; Origin TARIFF NO.: 6307.90.9875 Mr. Alemayehu Minilik Amber USA LLC 11813 Federalist Way #24 Fairfax, VA 22030 Re: Tariff classification, country of origin, and preferential tariff treatment under the African Growth and Opportunity Act (“AGOA”) of certain polyester woven face masks Dear Mr. Minilik: This is in response to your letters, dated June 19, 2020, and July 20, 2020, in which you requested a ruling, on behalf of Amber USA LLC, regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”), country of origin, and preferential tariff treatment under the African Growth and Opportunity Act (“AGOA”) of certain polyester woven face masks. Your request, submitted as an electronic ruling request, was forwarded to this office from the National Commodity Specialist Division for review. A sample of the merchandise at issue was examined by this office. FACTS: The merchandise at issue is unisex polyester woven face masks, intended to be used as non-medical protective face coverings. The face masks are composed of three layers of pleated textile fabric: (1) a polyester water repellent and anti UV outer layer; (2) a 100 percent polyester water repellant middle layer; and (3) a 100 percent polyester inner layer. The 7 ¼ x 4 inch face masks feature elastic bands that fasten behind the ears and an aluminum strip on the top edge, which lies on the bridge of the nose to help the masks conform to the contours of the face. The masks are washable and reusable, and come in three colors: white, green, and purple. The masks will be shipped to the United States from Ethiopia. The manufacturing steps are as follows: Thailand: - Polyester water repellant and anti UV fabric, 100 percent polyester water repellant fabric, and 100 percent polyester fabric are formed. - Elastic bands, thread, and aluminum strip are produced. Ethiopia: - Cutting and sewing of face masks. - The face masks are shipped to the United States. You have provided a sample unisex polyester woven face mask for our examination. ISSUE: What is the tariff classification, country of origin, and status under the AGOA of the face masks at issue? LAW AND ANALYSIS: 1. Tariff Classification Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2020 HTSUS provisions under consideration are as follows: 6307 Other made up articles, including dress patterns: 6307.90 Other: Other: 6307.90.98 Other * * * Face masks, including respirators without replaceable filters: * * * Other face masks: * * * 6307.90.9875 Other * * * Note 7 to Section XI, HTSUS, which includes Chapters 50-63, provides that: For the purposes of this section, the expression “made up” means: Cut otherwise than into squares or rectangles; Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets); Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this note, but excluding fabrics the cut edges of which have been prevented from unraveling by hot cutting or by other simple means; Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means; Cut to size and having undergone a process of drawn thread work; Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. * * * In addition, in interpreting the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). * * * EN to heading 63.07 provides, in pertinent part, the following: This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. * * * [T]his heading covers articles in the length, made up within the meaning of Note 7 to Section XI, provided they are not included in other headings of Section XI. For instance, it applies to textile draught excluders for doors or windows (including those stuffed with wadding). * * * EN 63.07 provides that this heading covers “made up” articles of any textile material which are not included more specifically in any other headings of Section XI or elsewhere in the Nomenclature. The face masks at issue are not provided more specifically elsewhere in the Nomenclature and are made of textile materials, specifically woven polyester fabrics. Moreover, these face masks are assembled by sewing and therefore are “made up” within the meaning of Note 7(f) to Section XI. Accordingly, we find that the face masks at issue are classified under heading 6307, HTSUS, and specifically under subheading 6307.90.9875, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Face masks, including respirators without replaceable filters: Other face masks: Other.” 2. Country of Origin The Uruguay Round Agreements Act (“URAA”), particularly Section 334, codified at 19 U.S.C. § 3592, as amended by Section 405 of Title IV of the Trade and Development Act of 2000 (“TDA”), sets forth rules of origin for textile and apparel products. In pertinent part, 19 U.S.C. § 3592 reads: (b) Principles (1) In general Except as otherwise provided for by statute, a textile or apparel product, for purposes of the customs laws and the administration of quantitative restrictions, originates in a country, territory, or insular possession, and is the growth, product, or manufacture of that country, territory, or insular possession, if – the product is wholly obtained or produced in that country, territory, or possession; the product is a yarn, thread, twine, cordage, rope, cable, or braiding and — (i) the constituent staple fibers are spun in that country, territory, or possession, or (ii) the continuous filament is extruded in that country, territory, or possession; the product is a fabric, including a fabric classified under chapter 59 of the HTS, and the constituent fibers, filaments, or yarns are woven, knitted, needled, tufted, felted, entangled, or transformed by any other fabric-making process in that country, territory, or possession; or the product is any other textile or apparel product that is wholly assembled in that country, territory, or possession from its component pieces. Part 102 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 C.F.R. § 102.21) implements the rules of origin for textile and apparel products set forth in 19 U.S.C. § 3592. Section 102.21(c), CBP Regulations (19 C.F.R. § 102.21(c)), provides in pertinent part as follows: (c) General rules. Subjec

1. Tariff Classification Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”).  GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.  In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.  The 2020 HTSUS provisions under consideration are as follows:6307 Other made up articles, including dress patterns:6307.90 Other: Other:6307.90.98 Other* * *Face masks, including respirators without replaceable filters:* * * Other face masks: * * *6307.90.9875 Other* * * Note 7 to Section XI, HTSUS, which includes Chapters 50-63, provides that: For the purposes of this section, the expression “made up” means:Cut otherwise than into squares or rectangles;Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this note, but excluding fabrics the cut edges of which have been prevented from unraveling by hot cutting or by other simple means; Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means;Cut to size and having undergone a process of drawn thread work;Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or Knitted or crocheted to