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TaichiKawazoe(河副 太智)

HS classification for Bed linen in 6302.10

2024年7月3日 by TaichiKawazoe(河副 太智) Leave a Comment

History of the classification for HS 6302.10 Bed linen, knitted or crocheted

The data listed here are actual past customs item classification rulings. Please note that all this information is invalid and should not be used directly in practice. If you find any data that you believe to be misclassified or interpreted differently under current standards, we would appreciate your comments.

No. Image ID & Date Description
1 DE15324/15-1, 2015/09/29 Bed linen (pillowcase), so-called respect for Nursing Pillows, Photo see Annex, -. Sickle-shaped, with dimensions of approximately 350 cm x 24 cm, – from about 0.6 mm thick, plain knitted from 100% cotton, according to the request, so no goods of subheading 6302 21, – tubular sewn together, assemble…
2 DE1215/16-1, 2016/02/15 KISN-BEZ-FL-40, photo see attachment, – square, according to application in the dimensions of 40 cm x 40 cm, – from approx. 0,8 mm thick, printed knitted fabrics from lt. 100% polyester (synthetic chemical fibers), – on one side with an opening with a zipper (for inserting a cushion filling), provid…
3 DE1685/12-1, 2012/03/08 Linen, called spandex stretched fabric, photo see attachment – packed in a poly bag for retail sale, – according to the application for the mattress size 90 cm x 200 + 30 cm – from about 0.8 mm thick, plain knitted out loud request of 97% cotton and 3% spandex (synthetic fibers), – on the edges with…
4 DE16461/11-1, 2011/10/10 Bed linen, so-called mattress cover, Art Penzberg, Photo Appendix, – from about 2 mm thick, plain, on the bottom with a plastic film (no cellular plastics) covered Looped out according to the application of 75% cotton and 25% polyester (synthetic fibers) – rectangular, with dimensions according to P…
5 DE16113/13-1, 2013/11/06 Nursing pillow cover, photo see attachment, – according to application: – made of 4 mm thick, single-color Plüschgewirken of synthetic fibers (polyester) – sickle-shaped, and with rounded ends – in size: up to 40 cm wide and 180 cm long, – manufactured by sewing together, – fitted on one long side w…
6 DE16773/14-1, 2014/10/27 Unfilled Lagerungskissen, Photo see Annex, – composite goods consisting of a pillow case and a ticking, – O-shape, with overall dimensions of loud request 119 cm x 70 cm, – cushion cover: – thick of about 0.9 mm, monochrome knitted 100% cotton, according to the request – made up by tubular sewing, -…
7 DE1689/12-1, 2012/03/08 Linen, called interlock fitted sheet, photo see attachment – packed in a poly bag for retail sale, – according to the application for the mattress size 100 cm x 200 cm, – from about 0.9 mm thick, plain knitted from 100% according to the application cotton, – at the edges with a sewn, flexible train,…
8 DE1692/12-1, 2012/03/08 Two-piece Set (bedding), so-called micro-fiber fleece bedding, photo see attachment – packed together in a plastic bag with printed Pappeinleger for retail sale, – consisting of: – a duvet cover (by request) in the dimensions: 135 x 200 cm and – a pillowcase (according to application) in the dimensi…
9 DE1690/12-1, 2012/03/08 Two-piece Set (bedding), so-called Jersey linens, photo see attachment – together packed in a poly bag with printed Pappeinleger for retail sale, – consisting of: – a duvet cover (by request) in the dimensions: 135 x 200 cm and – a pillowcase (according to application) in the dimensions: 80 x 80 cm,…
10 DE1693/12-1, 2012/03/08 Linen, called Terry Fitted Sheet, photo see attachment – packed in a poly bag for retail sale, – according to the application for the mattress size 100 cm x 200 cm + 25 cm – from about 1.1 mm thick, monochrome Schlingengewirken out loud request 100% polyester (synthetic fibers), – on the edges with …
11 DE16902/10-1, 2010/09/20 Linens, mattress cover so-called blue colored photo see attachment – from 0.6 mm thick, single-color knitted from 100% cotton, according to the request, – in the dimensions 90 cm x 200 cm, in the form of a rectangular envelope, assembled by sewing together , – on a narrow and on one long side with a…
12 DE2254/10-1, 2010/02/26 Bed linen, so-called mattress cover edition, see the photo – in the dimensions 100 cm x 200 cm, – consisting of two layers of fabric with – a top made of solid color terry with a base and a loop surface according to claim 75% cotton and 25% polyester (synthetic fibers) and – a bottom of a non-cross-…
13 DE18447/16-1, 2016/11/21 Bed linen, so-called water-tight mattress protector, photo see attachment, – packed in a Poy bag with printed cardboard inserts, – approximately rectangular, with rounded corners; According to the application in the dimensions (L x W): 200 cm x 90 cm, – from approx. 0,7 mm thick looped knitted fabri…
14 DE18482/09-1, 2009/11/03 Bed linen (bed sheets / edition), known fitted sheet “”Terry””, see photo, – from 1 mm thick, plain, on the bottom with a plastic film coated terry cotton, – rectangular, measuring 90 cm x 190 cm – at all edges hemmed, – on the bottom at the corners with attached elastic bands (thus pre-assembled), …
15 DE18483/09-1, 2009/11/03 Bed linen (cloth), so-called fitted sheet “”terry / flannel””, see photo, – from a 1.4 mm thick, three-layer fabric with outer layers (face side) of plain terry, an intermediate layer of plastic film, which in cross-section is not visible to the naked eye , and an inner layer of solid color, slightl…
16 DE19426/10-1, 2010/10/20 Bed linen, called clamping cloth with PU coating, see plant photo – from 0.5 mm thick, single-color knitted according to the application of heading 5903 from 50% cotton and 50% polyester (fibers), one side (inside) and plastic (according to the request polyurethane) coated, – according to the applic…
17 DE2198/15-1, 2015/02/09 Bedding, called Mattress Pad, type 93752, Photo see Annex, -.. Packed in a polybag, – approximately rectangular, with rounded corners, in the dimensions of loud resolution 40 cm x 50 cm, – consisting of a three-layer identical fabric with– a outer layer of a plain looped, with a base and a Schlinge…
18 DE21995/09-1, 2009/12/04 Four-part set of articles, consisting of bedding (pillows and duvet cover) and two items of clothing for babies (bed clothes and sleeper), so-called baby-Schlafset, 4-part, Article 739 765, see photo – put up for retail sale to meet a particular needs compiled – from 0.8 mm thick, printed differentl…
19 DE17007/11-1, 2011/10/14 Bedlinen tion, so-called Molton mattress pad, photo see attachment – put up retail sale in a poly bag fr, – from 0.7 thick, solid color on the inside with a plastic film (according to the request polyurethane, no cellular plastics) berzogenen Schlingengewirken with a reason and a Schlingenoberfl sur…
20 DE17009/11-1, 2011/10/14 Bedlinen tion, so-called Molton mattress pad, photo see attachment – put up retail sale in a poly bag fr, – from 0.7 thick, solid color on the inside with a plastic film (according to the request polyurethane, no cellular plastics) berzogenen Schlingengewirken with a base and a surface of Schlingeno…
21 DE18778/11-1, 2011/11/09 Bedlinen tion, so-called cushion cover for nursing pillow, photo see attachment – thick from 0.5 mm, plain, on the outer side with plastic (according to the request polyurethane / no cellular plastics) berzogenen knitted (per meter of heading 5903) out loud request 100% polyester (synthetic fibers),…
22 DE20366/16-1, 2016/11/14 Bedding, so-called “”Spannbettlaken””, Bella Vita, photo see enclosure, – packed in a polybag with printed cardboard insert, – the mattress shape worked accordingly; According to application in the size of 90 cm x 200 cm – 100 cm x 220 cm, – from approx. 0,8 mm thick, single-colored knitted fabric a…
23 DE20367/16-1, 2016/11/11 Lucina, photo see attachment, – two pieces packed in a poly bag with printed cardboard inserts, – the mattress shape worked accordingly; According to application in the size 60 cm x 120 cm – 70 cm x 140 cm, – from approx. 0,6 mm thick, monochrome knitted fabric according to application 100% cotton, …
24 DE20368/16-1, 2016/11/11 Bed linen, bed linen, fantasia, photo see Annex, – packed together in a polybag, – two-part set consisting of an overlay and a pillowcase, no classification as a goods composition since both goods must be assigned to the same heading / subheading of the Combined Nomenclature, Approximately rectangul…
25 DE20370/16-1, 2016/11/11 Bedding, so-called mattress support, Secure, photo see attachment, – packed in a polybag with printed cardboard insert, – the mattress shape worked accordingly; According to application in the size 90 cm x 200 cm – 100 cm x 220 cm, – from approx. 1.6 mm thick, unicoloured knitted knitted garments ma…
26 DE20371/16-1, 2016/11/14 Bed linen, so-called topper-topper, Casca, photo see attachment, – packed in a poly bag with printed cardboard insert, – the mattress shape worked accordingly; According to application in the size of 90 cm x 200 cm – 100 cm x 220 cm, – from approx. 0,8 mm thick, single-colored knitted fabric accordi…
27 DE20374/16-1, 2016/11/14 Bedding, so-called tensioning sheets, premium, photo see attachment, – packed in a poly bag with printed cardboard inserts, – the mattress shape worked accordingly; According to the application in the size of 180 cm x 200 cm – 200 cm x 220 cm, – from 0.9 mm thick, solid colored knitted fabric, accor…
28 DE20375/16-1, 2016/11/14 Bedding, so-called bedding, style, photo see appendix, – packaged together in a poly bag with printed cardboard inserts, – two-piece assembly consisting of an overlay cover and a head pillow cover, no classification as a goods compilation since both goods belong to the same heading / subheading of t…
29 DE20376/16-1, 2016/11/07 Bedding, so-called tensioning sheets, Highline, photo see attachment, – packed in a polybag with cardboard inserts, – the mattress shape worked accordingly; According to the request for the mattress size 140 cm x 200 cm, – from approx. 0,6 mm thick, single-colored knitted fabric according to applica…
30 DE20377/16-1, 2016/11/07 Bedding, so-called stretch sheet, jade, photo see attachment, – packed in a polybag with cardboard inserts, – the mattress shape worked accordingly; According to the request for the size of the mattress 90 cm x 200 cm – 100 cm x 200 cm, – from approx. 0.5 mm thick, monochrome knitted fabric accordin…
31 DE20378/16-1, 2016/11/07 Bedding, so-called “”Spannbettlaken””, Royal, photo see enclosure, – packed in a polybag with cardboard inserts, – the mattress shape worked accordingly; According to the request for the size of the mattress 180 cm – 200 cm x 200 cm – 220 cm, – from 0.6 mm thick, unicoloured knitted fabric made from…
32 DE20380/16-1, 2016/11/07 Bedding, so-called topper-topper-bed sheets, pure, photo see attachment, – packed in a polybag with cardboard inserts, – the mattress shape worked accordingly; According to the request for the size of the mattress 140 cm x 200 cm – 160 cm x 220 cm, – from approx. 0.6 mm thick, one-colored knitted fa…
33 DE20381/16-1, 2016/11/07 Bedding, so-called pillow covers, Classic Line, photo see attachment, – packaged as a set of 2 in a polybag with cardboard inserts, – according to the application in the dimensions of 40 cm x 80 cm, – from 0.5 mm thick, According to application 100% cotton, – on one side with an opening with zipper …
34 DE20382/16-1, 2016/11/07 Bedding, so-called pillowcases, Bebasic, photo see enclosure, – according to the application as a set of 2 in a polybag with cardboard inserts, – according to request in the dimensions of 40 cm x 145 cm, – from 0.5 mm thick, 100% polyester (synthetic chemical fibers), – on one side with an opening w…
35 DE20383/16-1, 2016/11/07 Bedding set, so-called bed linen Minka, photo see attachment – according to application as a second set, consisting of an overlay and a head pillow cover, – folded together and together by a looping belt with printed cardboard card printed on it, – with a fabric side of long pile plush knitted fabri…
36 DE328/12-1, 2012/02/27 Sheets, PU-called coated Terry – fitted sheets, photo see attachment, – according to the application for the mattress size 100 cm x 200 cm + 15 cm – the mattress shape adjusted accordingly, in the lying area of about 1.2 mm thick, solid color on, the bottom with a plastic film coated Schlingengewirk…
37 DE24756/15-1, 2016/01/21 Bedding, so-called bed protection, photo see attachment, – approximately rectangular, with rounded corners; According to application in the size of 90 cm x 150 cm, – made of 0.9 mm thick loop knitted fabric made from 100% cotton, coated on the inside with a plastic film of Polyurethane (item 6001) -…
38 DE24757/15-1, 2016/01/21 Bed linen, so-called “”Spannbettlaken””, photo see enclosure, – the mattress shape worked accordingly; According to the application, in the size of 100 cm x 200 cm x 21 cm, – in the area of the lying surface of approximately 0,8 mm thick looped knitted fabrics which are coated on the inside with a p…
39 DE24758/15-1, 2016/01/21 Bed linen, so-called “”Spannbettlaken””, photo see enclosure, – the mattress shape worked accordingly; According to the request in the size of 100 cm x 200 cm x 21 cm, – in the area of the lying surface of approx. 0.4 mm thick knitted fabrics of the position 5903 coated with plastic (according to th…
40 DEBTI105/20-1, 2020/03/12 Bed linen, so-called sheath knee pillow, photo see attachment, – packed in a polybag, – in the form of two sewn together chambers with hollows for the knees or ankles, each in the max.?Dimensions (L x W x H) of approx. 25 cm x 19 cm x 7.5 cm, – made of approx. 0.8 mm thick, single-colored knitted ve…
41 DE6623/09-1, 2009/07/24 Bedding (pillow case), so-called neck support pillow cover, see photo, – from about 2 mm thick, plain Samtgewirken aloud request 100% cotton, – intended as a pillow case (external reference) for a so-called neck support pillow on a blank consisting of foam and latex is to be used – rectangular with …
42 DE3781/16-1, 2016/03/16 Bed linen (cushion cover), so-called cover for storage pillows, photo see attachment, – approximately wedge-shaped, in the dimensions according to application 50 cm x 32 cm x 12 cm, – from 0.7 mm thick monochrome (beige and turquoise) Knitted in accordance with the application 100% cotton, therefore…
43 DE6114/14-1, 2014/05/09 Bedding, so-called Jersey sheets, type 2575, photo see attachment -.. According to the request for mattress sizes 90 cm x 200 cm and 100 cm x 200 cm, – from about 0.6 mm thick, plain knitted aloud request 50% cotton and 50% polyester (synthetic fibers), – at the edges with a sewn-in elastic train, s…
44 DE615/16-1, 2016/02/16 Bed linen, so-called water-tight bed, article MTAL01, photo see enclosure, – approximately rectangular, with rounded corners; In the dimensions (L x W): approx. 122 cm x 63 cm, – from approx. 0.7 mm thick looped knitted fabrics made from spun fabrics covered with a plastic film on the inside (meterw…
45 DEBTI17131/17-1, 2017/10/05 Sheets, so-called pillow cover “”Torrent””, photo see attachment, – according to application in a polybag with stickers packed, – according to request in the dimensions of 70 cm x 36 cm x 9 cm, – from about 1.8 mm thick, monochrome Knitted from 62% polyester (man-made fibers) and 38% viscose (artifi…
46 DEBTI17132/17-1, 2017/10/05 Sheets, so-called Pillowcase “”Toledo””, photo see attachment, – according to application in a polybag with stickers packed, – according to request in the dimensions of 50 cm x 30 cm x 10-7 cm, – from about 1.8 mm thick , single-colored knitwear according to application 65% polyester (synthetic fibe…
47 DEBTI17181/17-1, 2017/10/11 Bed linen, so-called mattress protector “”Welfare””, photo see attachment, – packed in a polybag with printed cardboard insert, – almost rectangular, with rounded corners; according to the request in the dimensions: 100 cm x 200 cm, – from about 0.4 mm thick, roughened, on the inside with plastic (a…
48 DEBTI17182/17-1, 2017/10/11 Bed linen, so-called “”Terrywell”” mattress protector, photo see attachment, – packed in a polybag with printed cardboard insert, – almost rectangular, with rounded corners; according to request in the dimensions: 100 cm x 200 cm, – from approx. 0.9 mm thick, single-colored looped knitted fabrics ac…
49 DEBTI20051/18-1, 2018/08/02 Pillowcases, so-called Lumaland Comfort Jersey Pillowcases with zipper, photo see attachment, – according to application as two-piece sets; in various shapes and dimensions, – from approx. 0,2 mm thick, one-colored knitwear according to application 100% cotton, – on one side with opening with zipper…
50 DEBTI18212/18-1, 2018/07/18 Bedding, so-called waterproof mattresses protective cover, photo see attachment, – packed in a polybag with printed cardboard insert, illustrated by a sample in the dimensions (according to application): 90 cm x 200 cm, – approximately rectangular, with rounded corners; – from approx. 0,4 mm thick, …
51 DEBTI20052/18-1, 2018/08/03 Bed linen, so-called Lumaland Comfort Jersey fitted sheet with all-round elastic, photo see attachment, – the mattress form worked accordingly; according to the request in various shapes and dimensions, – from approx. 0.8 mm thick, monochrome knitted fabrics according to request 100% cotton, – at th…
52 DEBTI24884/17-1, 2018/01/04 Bed linen, so-called double pack Comfortable pillow cases, photo see attachment, – according to application as a set of 2 packed in a polybag, – according to request in the dimensions of 40 cm x 145 cm, – from about 4.0 mm thick, single-color, both sides roughened Knitted fabrics (so-called fleece) …
53 DEBTI22302/17-1, 2017/12/18 Bedding, photo see attachment, – packed in a non-woven fabric bag [usual packaging according to AV 5 b)], – almost rectangular, with rounded corners; according to request suitable for a mattress of the dimensions 80 cm x 200 cm, – up to about 2.2 mm thick, monochrome knitted from according to reques…
54 DEBTI58264/18-1, 2019/02/08 Bed linen, so-called sheets Arctic, photo see attachment, – packaged together in a polybag, – compilation, consisting of a comforter and a pillowcase or a duvet and two pillowcases, no classification as a set, since both goods in the same position / subheading to be assigned to the Combined Nomencla…
55 DEBTI2969/21-1, 2021/03/01 Bed linen, so-called baby fitted sheets, photo see attachment, – made according to the mattress shape, according to the application for mattresses of sizes 60 cm x 120 cm to 70 cm x 140 cm, – from approx. 0.6 mm thick, single-colored knitted fabrics according to the application 100% cotton, – with a…
56 DEBTI45940/18-1, 2018/11/12 Bed linen, so-called “”Masha”” bed linen, photo see attachment, – packed together in a polybag, – compilation, consisting of a duvet and a pillowcase or a duvet and two pillowcases, – two layers worked, with one layer (side) of plush fabric and a layer of plain velvet fabrics; both made according to…
57 DEBTI45941/18-1, 2018/11/12 Bed linen, so-called “”Shetland bedding””, photo see attachment, – packed together in a polybag, – compilation, consisting of a duvet and a pillowcase or a duvet and two pillowcases, – two layers worked, with one layer (side) made of long-pile plush fabrics and a layer of plain velvet fabrics; both …
58 DEBTI45943/18-1, 2018/11/12 Bed linen, so-called “”Feelwell bed linen””, photo see attachment, – packed together in a polybag, – compilation, consisting of a duvet and a pillowcase or a duvet and two pillowcases, – from about 1.7 mm thick, single-colored plush fabrics made of 100% polyester (synthetic chemical fibers), – on on…
59 DEBTI45944/18-1, 2018/11/12 Bed linen, so-called “”Feelwell fitted sheet””, photo see attachment, – packed in a poly bag, – the mattress form worked accordingly; according to the request in various shapes and dimensions, – from approx. 1 mm thick, monochrome plush fabrics made of 100% polyester (synthetic chemical fibers) acco…
60 DEBTI27757/20-1, 2020/09/02 Bed linen, photo see attachment, – worked according to the shape of the mattress, according to the application for mattresses with dimensions of 100 cm x 200 cm x 24 cm; illustrated by a reduced sample of goods, – according to the application, 40% Tencel / Lyocell and 60% polyester (both man-made fi…
61 DEBTI42662/18-1, 2018/10/04 Bed linen, so-called Jersey pillowcases “”active””, photo see attachment, – packed as a two-piece set in a polybag according to the application; in various shapes and dimensions, – is illustrated by samples in dimensions according to the request of 40 cm x 40 cm, – made of monochrome knitted fabrics…
62 DEBTI52636/19-1, 2019/11/07 Bed linen, so-called pillow case for nursing pillows, photo see attachment, – according to the application: – made of 0.5 mm thick, single-colored knitted fabrics covered on the outside with plastic (according to the application polyurethane / no cellular plastic) (sold by the meter, item 5903) 100%…
63 DEBTI8946/20-1, 2020/03/26 Bed linen, so-called Molton mattress protection, photo see attachment, – almost rectangular, with rounded corners;?according to the application in the dimensions: 70 cm x 140 cm, – made of approx. 1.3 mm thick, roughened, single-colored knitted fabrics covered on the underside with plastic (polyuret…
64 DEBTI59679/19-1, 2020/03/02 Bed linen, photo see attachment, – packed in a polybag, – made according to the shape of the mattress;?according to the application in the size 90 cm x 200 cm – 100 cm x 200 cm, – from approx. 0.9 mm thick, single-colored knitted from according to the application 100% cotton, – on the edges with a s…
65 DEBTI61216/19-1, 2020/02/14 Bed linen, photo see attachment, – packed in a polybag with a printed cardboard insert, – made according to the shape of the mattress;?according to the application in the size 140 cm x 200 cm to 160 cm x 200 cm, – from approx. 0.5 mm thick, single-colored knitted fabric from 100% cotton according to…
66 DEBTI61224/19-1, 2020/02/14 Bed linen, photo see attachment, – packed in a polybag with cardboard insert, – made according to the shape of the mattress;?according to the application in the size 180 cm x 200 cm to 200 cm x 220 cm, – from approx. 0.6 mm thick, single-colored knitted fabric from 100% cotton according to the appli…
67 DEBTI61244/19-1, 2020/02/17 Bed linen, photo see attachment, – packed in a polybag with a printed cardboard insert, – made according to the shape of the mattress;?according to the application in the sizes 200 cm x 220 cm to 220 cm x 240 cm, – from approx. 0.7 mm thick, single-colored knitted fabric from according to the applic…
68 DEBTI61343/19-1, 2020/02/17 Bed linen, photo see attachment, – worked according to the shape of the mattress?according to the application for mattress sizes 90 cm x 200 cm to 100 cm x 200 cm, – from approx. 0.5 mm thick, single-colored knitted fabric made from 100% polyester (synthetic man-made fibers) according to the applica…
69 DEBTI61359/19-1, 2020/02/03 Bed linen, so-called “”Relax”” fitted sheets, see attachment for photo, – packed in a polybag with a printed cardboard insert, – made to match the shape of the mattress;?according to the application in the size 90 cm x 200 cm to 100 cm x 220 cm, – from approx. 0.6 mm thick, single-colored knitted fa…
70 DEBTI60903/19-1, 2020/03/12 Bed linen, so-called double pack pillowcases, photo see attachment, – according to the application as a two-part set packed in a polybag with a printed cardboard card, – square;?in the dimensions according to the application of 50 cm x 50 cm, – made of single-colored knitted fabrics made from 100% c…
71 DEBTI60904/19-1, 2020/03/12 Bed linen, so-called double pack pillow case, see attachment for photo, – according to the application, packed as a two-part set in a polybag with a printed cardboard card, – approximately rectangular;?in the dimensions according to the application of 40 cm x 145 cm, – made of one-colored knitted fa…
72 DEBTI60907/19-1, 2020/03/12 Bed linen, so-called double pack pillow case, see attachment for photo, – according to the application, packed as a two-part set in a polybag with a printed cardboard card, – approximately rectangular;?in the dimensions according to the application of 40 cm x 200 cm, – made of single-colored knitted…
73 DEF/167/09-1, 2009/01/12 Bedding (pillow case), so-called multi-function pillow cover, see photo, – top of 4mm thick, monochromatic Plüschgewirken and bottom of 0.6 mm thick, plain, flat knitted, both knitted according to the request made of 100% synthetic fibers – is intended as a cushion cover (outer cover ) are used for …
74 DEF/348/06-1, 2006/01/20 Other bed linen (bed sheet), so-called baby fitted sheet Jersey, Article 688-434, see photo – from 0.6 mm thick, made of plain knitted fabrics according to claim 100% cotton, – according to the request for cots to be used with the dimensions: 140 x 70 cm – sewn up at the four corners of the mattress…
75 DEF/3230/07-1, 2007/05/09 Bedding (mattress cover), so-called slip cover mattress cover washable, Article 59 063, see photo, – from 0.45 mm thick, plain, on the outside with a plastic film (no cell-plastic) coated knitted fabrics (piece goods of heading 5903) made according to the application polyester (synthetic fibers), – …
76 DEF/3231/07-1, 2007/05/09 Bedding (pillow case), so-called cushion – Cover washable, Article 59 077, see photo, – from 0.45 mm thick, plain, on the outside with a plastic film (no cell-plastic) coated knitted fabrics (piece goods of heading 5903) from noisy request polyester (synthetic fibers), – by sewing together assembled…
77 DEF/3232/07-1, 2007/05/09 Bedding (mattress cover), so-called mattress slip cover washable, Article 59 348, see photo, – from 0.45 mm thick, plain, on the outside with a plastic film (no cell-plastic) coated knitted fabrics (piece goods of heading 5903) from noisy motion polyester (synthetic fibers), – by sewing together ass…
78 DEF/3858/06-1, 2006/08/04 Two-part composition (bedding), so-called linen double-face, see photo, – jointly put up in plastic bags for retail sale, – consisting of: – a quilt cover in the dimensions: 137 cm x 201 cm and – a pillowcase in the dimensions: 82 cm x 82 cm – with both covers – one side of 1.5 mm thick, single-colo…
79 DEF/441/09-1, 2009/01/22 Bed linen, called microfiber flannel sheets, see attached photo – consisting of a pillowcase (dimensions: 80 x 80 cm) and a duvet cover (dimensions: 135 x 200 cm); as bedding set packed in a polybag, – from 0, 8 mm thick, printed on one side roughened (face side) being knitted out according to claim…
80 DEF/4062/06-1, 2006/08/24 Bed linen, so-called bedding set made of knitted, as shown in Figure, – consisting of a pillowcase (dimensions: 80 x 80 cm) and a duvet cover (dimensions: 135 x 200 cm) packed as a bedding set according to supplemental application information together in a polybag, – from 0.6 mm thick, printed (flor…
81 DEF/4435/07-1, 2007/07/03 Bedding (fitted sheet), so-called mattress pad, see photo, – consisting of a surface made up to 5.5 mm thick Plüschgewirken, according to the request with a base made of 100% polyester and a pile surface made of 100% wool and a tightening border (side panels) from 0.5 mm thick as per request from kn…
82 DEF/5834/07-1, 2007/09/11 Bedding (fitted sheet), so-called Jersey fitted sheet, see the photo – in the dimensions: 140 cm x 70 cm, – assembled by sewing, – – from 0.6 mm thick, single-color knitted aloud request 100% cotton, at the edges with a sewn, flexible train, so that the bed sheet over conventional mattresses (here f…
83 DEF/566/08-1, 2008/01/31 Bedding (mattress cover), so-called mattress wetness protection / incontinence fitted sheet, see photo, – consisting of a surface made from 1.5 mm thick, plain, with on the inside with a plastic film (according to application polyurethane) coated terry (according to request one base of 100% polyeste…
84 DEF/6860/07-1, 2007/11/06 Bedding (pillow case), so-called multi-function pillow cover, see photo, – from 4mm thick, monochromatic Plüschgewirken out according to claim 100% polyester (synthetic fibers) – is intended as a pillow case (external reference) for a so-called breast-or pillow on a filled ticking be used – crescent…
85 DEF/6128/07-1, 2007/10/01 Bedding (fitted sheet), so-called cotton fitted sheet, see the photo – in the dimensions: about 220 cm x 150 cm, – assembled by sewing, – – from 0.5 mm thick, single-color knitted aloud request 100% cotton, at the edges with a sewn-in elastic train, so that the bed sheet over conventional mattresses…
86 DEF/6225/08-1, 2008/11/07 Bedding (fitted sheet), see photo, – from 0.6 mm thick, single-color knitted from 100% cotton, according to the request, – the dimensions: 65 cm x 100 cm (according to the request for mattresses up to 140 cm x 70 cm ) – assembled by sewing, – at the edges with a sewn-in elastic train, so that the be…
87 DEF/6226/08-1, 2008/11/07 Bedding (fitted sheet), see photo, – from 0.6 mm thick, single-color knitted from 100% cotton, according to the request, – the dimensions: 30 cm x 65 cm (according to the request for mattresses up to 90 cm x 55 cm ) – assembled by sewing, – at the edges with a sewn-in elastic train, so that the bed …
88 ESBTIESBTI2019SOL400, 2019/07/29 Mattress protector white. 90 x 190 cm. The upper part is made of knitted fabric with a composition of cotton (80%) and polyester (20%), covered on the inside by a pvc sheet. It is used as bedding, to protect the mattress. cotton and polyester upper part and pvc internal part….
89 DEF/991/08-1, 2008/02/21 Bedding (mattress cover), so-called mattress cover, see photo, – consisting of a surface made from 0.8 mm thick, plain, on the outside with a plastic film (according to application polyurethane) coated knitted and tightening border (sides) of 0.6 mm thick, solid color knits, both knitted fabric acco…
90 ES-ADUANAS-2007-000073, 2007/02/23 Mattress Protector, the top is made from terry knit 50% cotton and 50% polyester, coated on the inside with a sheet of polyethylene. The sides with the mattress that fits nonwovens are polypropylene filament.Whole contour of said sides is provided with an elastic fitting….
91 DK16-1629996, 2016/11/30 The product is a white flannel layer, made of knitted fabric of 62% polyester and 38% cotton. Dimensions: 90, 140 or 180 x 200 x 6-10 cm 90, 140/150 or 180 x 200 x 35 cm…
92 DK16-1644178, 2016/11/30 The product is a pillow case made of knitted fabric of 62% polyester and 38% cotton. Dimensions: 60 x 70 cm….
93 ES-2012-000139-0491/11, 2012/02/27 Mattress Protector White 90 x 190 cm. The top is made from knitted fabric with a composition of cotton (50%) and polyester (50%), coated on the inner side by an impermeable polyethylene sheet. The sides are knit and have an elastic around the entire outline to adjust the mattress protector. Is prese…
94 LVBTI2018-30, 2018/08/07 Mattress protector or rectangular product with rounded corners, made of knitted fabric (85% polyethylene, 15% polyester) laminated on one side with plastic film. The product is sewn a piece of knitted fabric about 30 cm wide with a flexible edge, which allows it to be fixed on the mattress….
95 GB121070825, 2011/10/19 A KNITTED SHEET FOR A MATTRESS FOR A MOSES BASKET. MOSES BASKET CLASSIFIED SEPARATELY UNDER 121071430. MATTRESS 121069900, COVERLET 121069704, LINER 121071136, HOOD 121071528 AND DETACHABLE TOYS 12107124, 121164714…
96 FR-E4-2006-001489, 2006/04/26 MATTRESS COVER CLOTH DIAPERS IN THE GENRE OF CURLY KNITTED COTTON TERRY MAJORITY (85% COTTON – 15% POLYESTER) HUE CONSISTENTLY HAVING STATEMENT CONTAINED IN RELIEF OF BEARS, with an elastic band EDGE ON ALL ITS SHORES….
97 FR-E4-2006-001565, 2006/05/04 MATTRESS PROTECTOR FOR ADULT BED COMPOUND A TRAY OF KNITTED FABRIC LOOPED, TERRY (50% COTTON – 50% POLYESTER) waterproof (100% PE) ON ONE SIDE WITH A FLAP OR CROCHETED FABRIC ON THE PERIMETER OF THE BOARD.TO PROVIDE SUPPORT TO PLACE ONCE THIS MATTRESS IS PROTECTED WITH AN ELASTIC ON ALL ITS SHORES….
98 FR-E4-2008-002211, 2008/07/31 MATTRESS COVER CHANGING, Made of Cotton, RECTANGULAR FORM WHICH IS ROUND UP, WITH THE FRONT PAGE OF KNITTED FABRIC IN STATEMENT EMBROIDERED LOGO AND ADVERTISING WITH THE REAR FABRIC COTTON AND OPEN BOTTOM SECTION….
99 FR-PRO-2009-000493, 2009/04/22 FITTED MATTRESS FOR BABY STUFF FOR KNITTED 100% COTTON. THE SHEET IS PROVIDED ON AN elastic edge SURROUND SOUND TO KEEP IT IN PLACE ON THE MATTRESS. DIMENSIONS 72CMX22CM…
100 HUT172137727871, 2017/07/21 The subject of the decision is the product “”Super Cozy”” cushion cover, which is made of a white rectangular, 50×41 cm knit fabric made of knitted and crocheted longswoofer fabric based on the sensory examination carried out. The pattern can be opened with a zipper on one of its short sides. The co…
101 SETIL 2015-4796, 2015/08/07 Bed linen Ready-made, solid color, white textile fabric, in the form of a mattress covers with the dimensions 120 x 60 cm, for the crib. The protection is form fitted has elastic around the edge and consists mainly of pieces of knitted loop pile (terry cloth). Reportedly, the mattress cover made of …
102 SETV1-2010-14930-1, 2011/02/18 Bedding Made-conditioned baby bed set containing seven articles for the crib. Sofa Set is in retail packaging and includes bed linen, sleeping bag, blanket and toy. Lot combination consists of flat sheets of cotton jersey (60 x 120 cm), over sheets of printed cotton fabric (75 x 125 cm), mattress pr…
110 SK992901/12/5219/324, 2012/06/19 The product covers the pillows are made primarily of synthetic fibers (min 60%). Sleeves are made of knitted fabric of different colors and different designs. Cushions are activated by zip….
111 SK992906/12/5219/325, 2012/06/19 Products are covers for mattresses made primarily of cotton (min 60%). Sleeves are made of knitted fabric of different colors and different designs. Mattresses are activated by zip….
112 SK992912/12/5219/326, 2012/06/19 The product covers for mattresses are made primarily of synthetic fibers (min 60%). Sleeves are made of knitted fabric of different colors and different designs. Mattresses are activated by zip….
113 SK992915/12/5219/327, 2012/06/19 Product concerned is cushion sleeves made primarily of cotton (min 60%). Sleeves are made of knitted fabric of different colors and different designs. Cushions are activated by zip….
114 PLPL-WIT-2014-00193, 2014/02/21 Mattress cover made of cotton fabric (80% cotton, 20% polyester), laminated on the underside of the thermoplastic polyurethane.The edges of the cover obszyto hem, in the 4 corners are sewn rubber strap for fastening the product to the mattress. On one side of the label sewn to the manufacturer. Avai…
115 PLPL-WIT-2014-00194, 2014/02/21 Mattress cover made of cotton fabric (80% cotton, 20% polyester), laminated on the underside of the thermoplastic polyurethane.The edges of the cover obszyto a rubber band to attach the product to the mattress. On one side of the label sewn to the manufacturer. Available sizes: 60 x 120 cm and 70 x …
116 SIBTI2019/0014, 2019/02/27 Protective mattress cover, 160 x 200 cm, with knit fabric (25 cm wide) sewn on the edge with elastic for attaching to the mattress. It is packed in a plastic bag. The cover can be easily removed from the mattress and is washable. It follows that it has the objective characteristics and characteristi…
117 SIBTI2019/0015, 2019/02/27 Protective mattress cover, 160 x 200 cm, with rounded corners, with elastic straps for attaching to the mattress. The edge of the cover is lined. It is packed in a plastic bag. The cover can be easily removed from the mattress and is washable. It follows that it has the objective characteristics and…

Source: European Union BTI

Filed Under: 未分類

The actual case of applying FTAs to reduce tariffs on Cocoa Powder

2024年7月2日 by TaichiKawazoe(河副 太智) Leave a Comment

Ruling Date

May 30, 2024

Product Name

Cocoa Preparations

HS Code

1806.10-

Origin Rule for Final Product

(TPP11) A change to sweetened cocoa powder of subheading 1806.10 containing 90 per cent or more by dry weight of sugar from any other heading, except from heading 17.01;

Materials List

Material NameHS CodeDescriptionOrigin Certification
Sugar1701Sugary substances (contains sugar)FTA Contracting Country
Cocoa Powder1805Cocoa substances (non-sweetened)Non-Contracting Country

Manufacturing Process

Description
Sieving sugar and cocoa powder
Mixing
Forming cocoa preparations

Recognition Reasons

The HS code for the cocoa preparation is 1806.10-, thus the product-specific origin rule is “A change to sweetened cocoa powder of subheading 1806.10 containing 90 per cent or more by dry weight of sugar from any other heading, except from heading 17.01;”. Upon examining this product, it is found that sugar (heading 17.01) is used. According to the product-specific origin rule, the use of non-originating materials from heading 1701 to manufacture cocoa preparations (HS: 1806.10) does not satisfy the requirements to be recognized as an originating product under TPP11.

In other words, sourcing sugar (heading 17.01) from non-TPP11 member countries and manufacturing cocoa preparations in Vietnam would not satisfy the origin rules. Therefore, in this case, sugar (heading 17.01) is sourced from TPP11 member countries to be recognized as originating materials under the TPP11 agreement. By applying the Accumulation provision, the TPP11 agreement, which includes many countries, allows for the selection of countries where materials can be procured cost-effectively to meet origin rules.

By applying the accumulation provision, the sugar is recognized as originating under the TPP. Furthermore, the non-originating materials (cocoa powder) from Non-Contracting Countries meet the product-specific origin rule criterion (CTH), thus the cocoa preparations are recognized as originating products under the FTA.

Conclusion

This cocoa preparation combines materials sourced from TPP11’s FTA Contracting Country and Non-Contracting Countries, fulfilling specific origin rules, and thus is eligible for preferential tariff rates under the FTA.

If this FTA were a bilateral agreement, the procurement options for sugar (heading 17.01) would have been limited. However, as this is a multi-country FTA, it allows for significant tariff reduction.

Moreover, it’s crucial to pay attention to the product-specific origin rule’s “from any other heading, except from heading 17.01” clause, rather than just recognizing CTH, to ensure the product is recognized as an originating product.

By following this manufacturing process, the trading company was able to significantly reduce manufacturing costs compared to conventional import methods, and by applying preferential tariff rates, they achieved further tariff reductions. This enabled the trading company to realize cost savings and enhance competitiveness.

Filed Under: 未分類

The actual case of applying FTAs to reduce tariffs on Neckties

2024年6月25日 by TaichiKawazoe(河副 太智) Leave a Comment

A trading company in Importing Country A is attempting to import neckties from Italy, an FTA Contracting Country. These neckties are manufactured in Italy. In the production process of the neckties, materials sourced from non-FTA countries including:

  • WOVEN FABRIC/MAIN
  • INTERLINING
  • BRAND LABEL
  • CARE LABEL
  • SEAMTHREAD

Are used. Will these neckties qualify for tariff reduction under the FTA’s rules of origin when imported in this manner?

2. Ruling Issuance Date

May 21, 2024

3. Product Name

Necktie

4. HS Code

6215.10

5. Product-specific Rule of Origin

“Weaving combined with making-up including cutting of fabric; or…”


Note: This rule is found in one of the agreements concluded by the EU among various FTAs. The rules may vary depending on each FTA. The product-specific rules do not use the change in tariff classification (CTC) or value-added (VA) criteria but specify only certain manufacturing processes.

6. List of Raw Materials

NoMaterial NameHS CodeDescriptionOrigin Determination
①WOVEN FABRIC/MAINCh.50Woven fabricNon-Contracting Country
②INTERLININGCh.55InterliningNon-Contracting Country
③BRAND LABELCh.58Polyester brand labelNon-Contracting Country
④CARE LABELCh.58Polyester care labelNon-Contracting Country
⑤SEAMTHREADCh.54Seam threadNon-Contracting Country

7. Manufacturing Process

① WOVEN FABRIC/MAIN

  • Cutting
  • Weaving
  • Finishing the fabric
  • Sewing into the shape of a tie
  • Final finishing and inspection

② INTERLINING

  • Cutting
  • Weaving
  • Finishing the fabric
  • Sewing into the shape of a tie
  • Final finishing and inspection

The following three items have not undergone significant processing changes in Italy:

  • ③ BRAND LABEL
  • ④ CARE LABEL
  • ⑤ SEAMTHREAD

8. Certification Reason

The necktie’s HS code is 6215.10, therefore the product-specific rule of origin is “Weaving combined with making-up including cutting of fabric.” An interesting aspect of the product-specific rules of origin applied in this agreement is that they do not use the change in tariff classification (CTC) or value-added (VA) criteria. Instead, they specify only certain manufacturing processes. This makes it challenging to meet the origin criteria when using non-originating materials that do not undergo significant processing in Italy, an FTA signatory country.


Upon reviewing the details of the raw materials, it is clear that the non-originating materials meet the criteria set by the product-specific rule of origin, thus the necktie qualifies as an FTA originating product. Specifically, ① WOVEN FABRIC/MAIN and ② INTERLINING are produced in non-contracting countries and undergo weaving and cutting processes in Italy, meeting these requirements.


③ BRAND LABEL and ④ CARE LABEL, being less than 10% of the total weight, comply with Article 3.6 Tolerances (often referred to as de minimis in non-EU agreements) and ANNEX 3-A Note 7-2 regulations.

ANNEX 3-A Note 7 (2)


⑤ SEAMTHREAD (Sewing Thread) was determined to meet the rules of origin despite being a non-originating material. The reason for this is that ANNEX 3-A Note 3-3 states “If a product specific rule of origin provides that a product shall be produced from a particular material, this does not prevent the use of other materials which cannot satisfy the requirement because of their inherent nature.” It was determined that SEAMTHREAD falls under this exception.

9. Conclusion

This case is intriguing because ③ BRAND LABEL and ④ CARE LABEL, being less than 10% of the total weight, are passed through applying tolerances (de minimis) to meet the rules of origin, and ⑤ SEAMTHREAD, despite not meeting the rules of origin, qualifies under ANNEX 3-A Note 3-3 which states that “The use of certain materials is not prevented if due to their inherent nature they cannot meet other rules.” This is due to their critical role in the product’s manufacturing process and the impossibility of their substitution.

Additionally, in cases like the current example where the product-specific rules do not use the change in tariff classification (CTC) or value-added (VA) criteria but specify only certain manufacturing processes, the provision allowing non-originating materials to be deemed as originating if they “cannot meet other rules due to their inherent nature” is a fascinating relief measure with potential broad applications. However, determining whether such conditions are met is crucial and requires thorough consultation with customs authorities. Applying this relief measure necessitates meticulous discussions with customs to ensure compliance. FTAs’ rules of origin contain various types of relief measures, so even if it appears that the rules of origin are not met at first glance, there may be hidden provisions that provide relief. It is important not to overlook these possibilities.


Filed Under: FTA knowledge

FTA Terms and Abbreviations

2024年6月23日 by TaichiKawazoe(河副 太智) Leave a Comment

This table provides a comprehensive list of terms and abbreviations related to Free Trade Agreements (FTA). These terms and abbreviations are useful for understanding FTA rules and procedures and for applying them in practice.

AbbreviationMeaningExplanation
ACUAccumulationA provision that allows originating materials from one FTA country to be considered as originating in another FTA country.
APApproved ExporterAn exporter authorized by customs authorities to certify the origin of their goods themselves.
AVAdjusted ValueThe value of a product after adjustments for certain factors.
BDBuild-Down MethodA method to calculate regional value content by subtracting the value of non-originating materials from the total value of the product.
BOMBill of MaterialsA comprehensive list of raw materials, components, and assemblies required to build a product.
BUBuild-Up MethodA method to calculate regional value content by adding the value of originating materials.
BTABilateral Trade AgreementAn agreement between two countries to facilitate trade and reduce trade barriers.
CCChange in ChapterA change at the chapter level of the HS code.
CICustoms InvoiceAn invoice used for customs declaration that details the goods being exported.
CIFCost, Insurance, and FreightThe cost of goods including insurance and freight to the destination port.
COOCertificate of OriginA document certifying the origin of a product.
CTCChange in Tariff ClassificationA change in the tariff classification of a product.
CTHChange in Tariff HeadingA change at the heading level of the HS code.
CTSHChange in Tariff Sub HeadingA change at the subheading level of the HS code.
CVDCountervailing DutiesAdditional duties imposed on imported goods to offset subsidies provided to producers or exporters in the exporting country.
DVCDomestic Value ContentThe percentage of a product’s value that comes from domestic sources.
EPAEconomic Partnership AgreementA type of trade agreement that involves not only tariff elimination but also cooperation in a wide range of areas such as investment and development.
EXWEx-Works PriceThe price of goods at the point of origin, excluding shipping costs.
EPEExport Processing EnterprisesEnterprises established and operating in export processing zones.
FOCFree On BoardThe cost of goods loaded onto a shipping vessel, excluding shipping costs.
FOBFree On BoardThe price of goods including transport costs to the point of shipment.
FTAFree Trade AgreementAn agreement to reduce or eliminate trade barriers between countries.
FTZFree Trade ZoneA designated area within a country where goods can be imported, manufactured, and re-exported without the intervention of customs authorities.
GSPGeneralized System of PreferencesA preferential tariff system for developing countries.
HSHarmonised SystemA standardized system of names and numbers to classify traded products.
LDCLeast Developed CountriesCountries that are the least developed in terms of socioeconomic indicators.
MaxNomMaximum Non-Originating MaterialsThe maximum percentage of non-originating materials allowed in a product.
MCSManufacturing Cost StatementA statement detailing the costs involved in manufacturing a product.
MFNMost Favored NationA status that ensures a country will not be treated less favorably than another country.
MPMaterials ProducedMaterials that are produced within the FTA region.
NCNet Cost of the GoodThe total cost of the product excluding profit and other costs.
NOMNon-Originating MaterialsMaterials that do not qualify as originating under the FTA.
NOCNet Cost MethodA method to calculate the origin of a product based on net cost.
PEProduced ExclusivelyProducts that are produced exclusively from originating materials.
PSRProduct Specific RulesRules that apply to specific products under an FTA.
PTAPreferential Trade AgreementAn agreement to reduce tariffs for certain products between countries.
QVCQualifying Value ContentThe value added through processing that meets the qualifying criteria for origin.
ROORules of OriginCriteria used to determine the national source of a product.
REXRegistered Exporter SystemA system of certification of origin of goods that allows for self-certification by exporters registered in the system.
RVCRegional Value ContentThe percentage of a product’s value that must originate from a specific region.
SPSpecific ManufacturingSpecific manufacturing or processing operations that confer originating status on a product.
SPSSanitary and Phytosanitary MeasuresMeasures to protect humans, animals, and plants from diseases, pests, or contaminants.
TBTTechnical Barriers to TradeRegulations and standards that act as barriers to trade.
TCIThird Country InvoicingInvoicing for goods shipped from a country other than the country of origin.
TRQTariff Rate QuotaA system that allows a set quantity of specific products to be imported at a lower tariff.
VAValue AddedThe amount by which the value of an article is increased at each stage of its production.
VNMValue of Non-Originating MaterialsThe value of materials that do not originate from the FTA region.
VOMValue of MaterialsThe value of materials used in the production of a product.
VPMValue of ProcessingThe value added through processing operations.
WOWholly ObtainedProducts that are entirely sourced from the FTA region.

Filed Under: FTA knowledge

The actual case of applying FTAs to reduce tariffs on Nickel Powder

2024年6月17日 by TaichiKawazoe(河副 太智) Leave a Comment

 

Introduction

An importer A is considering importing Nickel Powder from Exporting Country United Kingdom, an FTA Contracting Country. The Nickel Powder is manufactured in United Kingdom using raw materials sourced from Non-Contracting Countries. Specifically, raw materials such as crude nickel (HS 7501.20) and various gases like carbon monoxide, hydrogen, sulfur dioxide, ammonia, and oxygen (HS 28) are utilized in the production process within United Kingdom. This raises the question: Does this method of production meet the rules of origin under the FTA, allowing for reduced tariffs?

Ruling Information

Ruling DateMay 1, 2024
Product NameNickel Powder
HS Code7504.00
Applicable Origin RuleChange to Tariff Subheading (CTSH)

Origin Criteria for Nickel Powder

To qualify for preferential tariff treatment under the FTA between Importing Country A and United Kingdom, the Nickel Powder must satisfy the product-specific rule (PSR) of origin. According to the agreement, the product-specific rule for Nickel Powder under HS code 7504.00 requires a change to the tariff subheading (CTSH) during production.

Raw Materials and Origin Classification

Raw MaterialHS CodeDescriptionOrigin Classification
Crude Nickel7501.20Sourced from Non-Contracting CountryNon-Contracting Country
Carbon Monoxide28Sourced within Contracting CountryNeutral Element
Hydrogen28Sourced within Contracting CountryNeutral Element
Sulfur Dioxide28Sourced within Contracting CountryNeutral Element
Ammonia, Oxygen28Sourced within Contracting CountryNeutral Element

Manufacturing Process

Description
Gas Production
Thermal Decomposition
Nickel Powder Production

Reason for Approval

For the application of the FTA, the first consideration is the non-originating material, Crude Nickel (HS: 7501.20). Since the HS code of the final product, Nickel Powder, is 7504.00, and there has been a change in the 6-digit level HS code during manufacturing and processing in the FTA contracting country, the product-specific rule of origin (CTSH) is met.

Here is a part of the list from the annex of the FTA agreement, which specifies the product-specific rules of origin for each HS code.

Next, regarding the presence of the non-originating materials, carbon monoxide, hydrogen, sulfur dioxide, ammonia, and oxygen (all classified under HS code chapter 28), these are considered Neutral elements under the relevant FTA agreement. Therefore, it is not necessary to consider the originating status of these materials when determining whether the Nickel Powder qualifies as an originating product from the contracting country.

In this case, the FTA agreement specifies Neutral elements in article 3.13.
in this case, these materials fall under (a) fuel, energy, catalysts, and solvents.

Summary

Therefore, the Nickel Powder is recognized as originating from the FTA Contracting Country and is eligible for tariff reduction.

A notable point in this case is that when manufacturing a product in the FTA contracting country, even if non-originating materials sourced from non-contracting countries are used, these materials can be considered Neutral elements according to the applicable agreement. Specifically, in this case, these materials fall under (a) fuel, energy, catalysts, and solvents. This means that there was no need to individually assess whether these non-originating materials met the rules of origin.

If non-originating materials are used and do not meet the rules of origin, but are classified as Neutral elements, they can still meet the rules of origin. Therefore, it is crucial to identify such exception provisions from the agreement text.

By following the above manufacturing processes, the importing company can benefit from the preferential tariff rates. Importing Nickel Powder through the usual methods incurs higher production costs, but by sourcing non-originating materials in compliance with the FTA rules of origin, the company can significantly reduce tariffs. This results in considerable cost savings, making the importation process more efficient and profitable.

Filed Under: FTA knowledge

The actual case of applying FTAs to reduce tariffs on shoes

2024年6月13日 by TaichiKawazoe(河副 太智) Leave a Comment

The Potential for Tariff Reduction Using FTAs

An import company in Country A is attempting to import shoes from Cambodia, a contracting party of an FTA. These shoes are manufactured in Cambodia using various raw materials sourced both domestically within Cambodia and from non-contracting countries. Will such shoes, produced under these conditions, qualify for reduced tariffs under the FTA’s rules of origin?

Date of Ruling Issuance

May 8, 2024

Product Name

Shoes

HS code

6402.99-

Rules of Origin for the Final Product

Product-specific rule: “CC”

List of Raw Materials

Raw Material NameHS codeRepresentative ItemOrigin Certification
Upper MaterialChapter 39PlasticsNon-Contracting Country
Upper MaterialChapter 54Man-made filamentsNon-Contracting Country
Upper MaterialChapter 59Coated textile fabricsNon-Contracting Country
Midsole MaterialChapter 39PlasticsNon-Contracting Country
Midsole MaterialChapter 48Paper and paperboardNon-Contracting Country
Outsole MaterialChapter 39PlasticsNon-Contracting Country
Insole MaterialChapter 39PlasticsNon-Contracting Country
Adhesives, etc.Chapter 35GluesNon-Contracting Country

Manufacturing Process

Description
Cutting of raw materials
Sewing of raw materials
Assembly of the product

Reason for Certification

The HS code for the shoes is 6402.99-. Therefore, the product-specific rule of origin is ‘CC’, which is the applicable rule of origin in this case. Upon reviewing the details of the raw materials, the non-originating materials meet the criteria set by the product-specific rule of origin. Hence, the product qualifies as an FTA originating product.

*“CC” stands for Change in Chapter, which requires that non-originating materials used in a product must undergo a change at the 2-digit HS code level during the final production process.

Summary

In this case, importing shoes manufactured in Cambodia not only achieved tariff reductions through the application of preferential tariffs but also successfully reduced overall costs. This was accomplished by sourcing raw materials, which are the components of the shoes, from third countries at lower prices. The materials were then processed, including cutting and sewing, in Cambodia.

While determining whether the components meet the FTA’s rules of origin can be complex due to the variety of materials involved, establishing such a system allows for long-term benefits from tariff reductions. Customs specialists play a crucial role in navigating these complexities and ensuring compliance with the FTA’s rules of origin.

FTAs provide significant opportunities for reducing tariffs and enhancing competitiveness by leveraging preferential tariff rates. By understanding and applying the FTA rules, customs specialists can help companies optimize their import processes, leading to substantial cost savings. This case exemplifies how strategic sourcing and compliance with FTA regulations can lead to sustainable economic advantages and improved competitiveness in the global market.

Filed Under: FTA knowledge

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