N321800

N321800 October 5, 2021 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification; Country of Origin; Marking TARIFF NO.: 6307.90.9875 Mr. Juan Pablo Field JPF Consulting 643 Harveys Bridge Road Coatesville, PA 19320 RE: The tariff classification, country of origin and marking of a face mask from Argentina; 19 CFR 102.21(c)(5); last country in which an important assembly or manufacturing process occurs Dear Mr. Field: In your letter dated August 10, 2021, and in your follow up letter, dated September 28, 2021, you requested a ruling on the tariff classification, country of origin, and marking of a face mask. A sample of the product was provided to this office and will be retained for training purposes. The sample, SKU# 0720665983660, described as “STOPER®,” is a unisex adult face mask intended to be used as a protective face covering. The pleated face mask is composed of three layers. The outer surface (front and back) of the mask is comprised of a 100 percent polyester woven fabric impregnated with a metallic nanoparticle antibacterial and antiviral finish. The fabric is dyed black and printed with “STOPER®” and logo. The middle layer is comprised of 100 percent polypropylene melt-blown nonwoven fabric with an electrostatic treatment. The pleated face mask measures 7 1/8 inches in length by 3 1/8 inches in width; however, when the pleats are expanded, the face mask measures 7 1/8 inches in length by 6 inches in width. The mask features elastic bands that fasten behind the ears with adjustable plastic rings. The mask is washable and reusable over 40 times without losing its antibacterial properties. Each face mask will be individually packaged in a heat-sealed plastic bag and shipped to the United States from Argentina in a ten-unit carton. The manufacturing operations for the face mask are as follows: Taiwan -100 percent polyester woven outer and inner layer fabric is formed. Argentina - 100 percent polypropylene nonwoven middle layer fabric is formed. - Thread, elastic ear loops, and plastic rings are produced. - 100 percent polyester woven outer and inner layer fabric is impregnated with a metallic nanoparticles antibacterial and antiviral coating on both sides of the fabric. - Cutting and sewing of face mask. - The face mask is stamped with “STOPER®” logos. - The face mask is individually sealed and placed into a 10-unit carton. - The 10-unit carton is shipped to the United States. ISSUES: What is the tariff classification, country of origin determination, and country of origin marking of the subject merchandise? CLASSIFICATION: The applicable subheading for a face mask, described as “STOPER®” will be 6307.90.9875, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other face masks: 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 requirements 6307.90 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. Since the face mask is constructed from two different fabrics formed in Taiwan and Argentina, Section 102.21(c)(2) is inapplicable. Section 102.21(c)(3) states, Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section: (i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or (ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled. As the subject merchandise is not knit to shape and subheading 6307.90 is excepted from provision (ii), Section 102.21(c)(3) is inapplicable. Section 102.21 (c)(4) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred.” The most important manufacturing process occurs at the time of the fabric making. Since the fabric for the face mask is formed in two different countries, and no one fabric is more important than the other, the country of origin cannot be made based on the fabric making process. As such, Section 102.21(c)(4) is inapplicable. Paragraph (c)(5) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred.” Accordingly, in the case of the subject face mask, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Argentina. COUNTRY OF ORIGIN 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.

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