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NY D84106

November 13, 1998

MAR-2 RR:NC:3:353 D84106


James P. Sullivan
Sullivan & Lynch, P.C.
156 State Street
Boston, MA 02109-2508


Dear Mr. Sullivan:

In your letter dated October 23, 1998, on behalf of Gloves, Inc., you requested a tariff classification and country of origin marking ruling. The samples you submitted are being returned at your request.

The item, Style 59 HH hard hat liner, is composed of three layers of material. The outer surface is woven 100% cotton fabric; the interlining is foam; and the liner is knit 100% cotton fleece fabric. The liner reaches from the top of the head to the neck and has three buttoned suspension tabs for attachment to the hard hat. The neck is secured by three hook and loop fasteners. The entire liner has a 3/8 inch capping that finishes all edges.

In China the fabric and foam is made, the fabric is cut into components which are sewn together, the three button suspension tabs and the hook and loop fasteners are attached. In El Salvador the item is inspected, trimmed of excess material and the 3/8 inch capping sewn onto the liner.

The applicable subheading for the Style 59 HH hard hat liner will be 6507.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear." The rate of duty will be 0.3% ad valorem.

There are no visa requirements or quota restrictions on this merchandise.

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.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

Except for textile and apparel products, and NAFTA goods, country of origin is determined following CR 134.1(b) which states "'Country of origin' means the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the country of origin' within the meaning of this part;..."

When it leaves China, the item is an unfinished hard hat liner, which does not undergo a substantial transformation in El Salvador. The country of origin is China. The Style 59 HH hard hat liner must be marked conspicuously, legibly and permanently "China", "Made in China" or "Product of China."

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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 Kenneth Reidlinger at 212-466-5881.


Robert B. Swierupski

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