CLA-2-61:OT:RR:NC:3:348
Mark Gitomer
The Production Department
800 Oden Street
Confluence, PA 15424
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s plus size vest from El Salvador.
Dear Mr. Gitomer:
In your letter dated March 31, 2009, on behalf of your client LLBean Incoporated, you requested a ruling on the status of women’s plus size vest under the DR-CAFTA.
The submitted size 1X garment, Style HKT6, is a women’s plus size vest constructed of a 98% polyester 2% spandex finely knit fabric that has been napped on both the inside and outside surfaces. You have indicated the garment will also have a regular women’s sized version designated as style HKS2. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The sleeveless garment features a stand-up collar with a zippered full front opening, oversized armholes, two inset pockets at either side of the lower front panel, 3/8-inch wide satin trim at the inside collar seam, and a hemmed garment bottom. The garment extends to below the waist. The sample is being returned as requested.
The applicable subheading for styles HKT6 and HKS2 will be 6110.30.3035, 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: Vests, other than sweater vests: Women’s or girls’: Other. The duty rate will be 32% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
The manufacturing operations for this garment are as follows:
The polyester/spandex knit fabric for the outer shell of the garment is manufactured in the U.S. from U.S. yarns.
The polyester pocket fabric and collar backing fabric are manufactured in the U.S. from U.S. yarns.
The 3/8-inch satin trim at the inside collar seam is manufactured in the U.S. from U.S. fibers.
The fabric is shipped to El Salvador to be cut, sewn and assembled into the finished garment.
The filament polyester sewing thread, used to assemble the components, is formed in the U.S. and finished in Costa Rica.
The zipper is manufactured in the U.S.
The garments are exported directly from El Salvador 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.
Based on the facts provided, styles HKT6 and HKS2 qualify for DR-CAFTA preferential treatment, because they meet the requirements of HTSUS General Note 29(b)(iii). Styles HKT6 and HKS2 were produced entirely in the territory of one or more the parties to the Agreement exclusively from originating materials. The merchandise will therefore be entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements
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