CLA-2-42:OT:RR:NC:TA:348
Nikki Adams
Fruit of the Loom
1 Fruit of the Loom Drive
P.O. Box 90015
Bowling Green, KY 42102
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s sweatshirts from a DR-CAFTA country.
Dear Ms. Adams:
In your letter dated August 28, 2008, you requested a tariff classification ruling.
You have indicated that the sample garment provided is not made from the proposed fabric, the garment is representative only of the style that may be produced with the proposed fabric. The style numbers provided are for the Russell Corporation (owned by Fruit of the Loom) along with a corresponding Fruit of the Loom style number. The garment could be imported under either style number.
You have proposed that styles 562W and 562WR will be made of a 60% polyester 40% cotton knit fabric that is napped on the inside. The outer surface of the sample garment measures more than nine stitches per two centimeters in the horizontal direction. Styles 562W and 562WR are women’s sweatshirts that feature a round neckline, long sleeves with ribbed knit cuffs and a ribbed knit banded bottom.
The applicable subheading for styles 562W and 562WR will be 6110.30.3045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other . . . Other: Sweatshirts: Women’s or girls’. The duty rate will be 32% ad valorem.
Both styles fall within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
The yarn that will be used to make the cloth is from 40% U.S. grown cotton, 40% polyester staple fibers produced in the U.S. and 20% black polyester staples fibers from a non-DR-CAFTA country. The manufacturing operations for this garment are as follows:
In U.S., the cotton and polyester fibers are blended. The fibers are carded and drawn, then spun into yarn.
The spun yarn is wound onto a cylindrical or conical package and the packages are shipped to a fabric manufacturer in a DR-CAFTA country.
The sewing thread, used to assemble the components, is formed and finished in a DR-CAFTA country.
In a DR-CAFTA country, the fabrics are cut, sewn and assembled into the finished garment.
The garments are exported directly from a DR-CAFTA country to the U.S.
General Note 29, HTSUS, sets forth the criteria for determining whether a good is originating under the DR-CAFTA. General Note 29(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that
For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if—
(i) the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement;
(ii) the good was produced entirely in the territory of one or more of the parties to the Agreement, and—
(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or
(B) the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (n) of this note;
and the good satisfies all other applicable requirements of this note; or
(iii) the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials.
For goods classified in Chapter 61, General Note 29 (n), Chapter 61, Chapter rule 2 states in pertinent part:
For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good.
For goods classified in heading 6110, General Note 29/61.32 requires:
A change to headings 6109 through 6111 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut or sewn or otherwise assembled in the territory of one or more of the DR-CAFTA parties.
The component that determines the classification of the good is the knit fabric. The knit fabric contains black polyester staple fiber that is produced in a non-DR-CAFTA country. The black polyester staple fiber would be classified in heading 5503. The staple fibers meet the terms of the tariff shift rule.
The knit fabric will be cut, sewn and assembled within the territory of one or more of the parties to the Agreement. The sewing thread used to assemble the garment will be formed and finished in one or more the parties to the Agreement.
Based on the facts provided, the garments described above do qualify for DR-CAFTA preferential treatment. The garments will therefore be entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward at 646-733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division