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 a men’s pullover 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 a men’s pullover under the DR-CAFTA.
Style GXA4 is a men’s pullover garment constructed from 100% polyester, finely knit closed mesh fabric that measures 28 stitches per two centimeters counted in the direction in which the stitches were formed. Style GXA4 is cut and sewn and has a self-fabric crew neckline; short, hemmed sleeves; a contrasting rear yoke that reaches over the shoulders; contrasting pieced fabric on the sleeves; side panel inserts; and a straight, hemmed bottom. The origin and textile fiber information is applied by means of a heat seal to the inside rear neckline. The same garment will be imported in men’s regular sizes as Style GXA3. The sample is being returned as requested.
Although you indicate that you believe this garment is classified under heading 6109.90.1007, Harmonized Tariff Schedule of the United States (HTSUS) as a T-shirt, the use of mesh knit fabric and multiple component, pieced garment construction preclude classification as a T-shirt. Consequently, the applicable subheading for Styles GXA3 and GXA4 will be 6110.30.3053, 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: men’s or boy’s: other. The rate of duty is 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 knit fabric for the outer shell of the garment is manufactured in El Salvador from filaments extrude in El Salvador.
The fabric is cut, sewn and assembled into the finished garment in El Salvador.
The filament polyester sewing thread, used to assemble the components, is formed in the U.S. and finished in Costa Rica.
The heat seal is manufactured in El Salvador.
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 GXA3 and GXA4 qualify for DR-CAFTA preferential treatment because they meet the requirements of HTSUS General Note 29(b)(iii). Styles GXA3 and GXA4 were produced entirely in the territory of one or more of 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