CLA-2-61:OT:RR:NC:TA:361
Mr. Yves G. Paul
Jacques Moret Inc.
1411 Broadway
New York, NY 10018
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of women’s t-shirts from Guatemala
Dear Mr. Paul:
In your letter dated July 15, 2009, you requested a tariff classification ruling for a woman’s knit T-shirt and the status of women’s t-shirts from Guatemala under DR-CAFTA short supply list.
The submitted sample, Style #DL49T042, is a woman’s T-shirt constructed from 38 percent acrylic, 34 percent polyester, 20 percent rayon and 8 percent spandex jersey knit fabric. The garment weighs less than 200 grams per square meter and features a rounded neckline with self fabric capping, short hemmed sleeves and a straight hemmed bottom.
You state the fibers and fabric originate in China. The fabric is dyed in China. The fabric is cut and assembled in Guatemala. It is exported from Guatemala directly to the United States. You do not know the origin of the elastomeric yarn.
We are returning your sample as requested.
The applicable subheading will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, T-shirts, women’s. 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/.
You also asked whether the fabric used in the production of the t-shirts will qualify under the short supply provisions of DR-CAFTA. At the present time, this fabric does not appear on the Annex 3.25 list for DR-CAFTA and, therefore, is not eligible for consideration as a short supply fabric.
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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division