CLA-2-62:OT:RR:NC:N3:356
Mr. Carlos Guillen
Morrison Apparel LLC
107 Industrial Drive
Industrial Park
Hermann, MO 65041
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s and women’s one-piece garments from the Dominican Republic
Dear Mr. Guillen:
In your letter dated April 2, 2019, you requested a ruling on the tariff classification and status under the DR-CAFTA of men’s and women’s one-piece garments. Your samples will be returned.
The men’s garment, for which a style number is not available, is constructed from 55% polyester and 45% wool woven fabric. The front panel covers the wearer’s body from the lower chest to the ankles, and the rear panel covers the wearer’s body from the middle back to the ankles. The fabric of both the front and rear panels is tapered at the top to form the garment’s shoulder straps; the front and rear portions of these straps are joined together, and made adjustable, though the use of plastic slides. The garment is curved at the lower chest and middle back and features a zippered front closure that extends from below the waist to the lower chest; a placket over the zipper with two left-over-right snap closures at the top; a welt pocket on the upper right front panel; and hemmed leg openings.
The women’s garment, for which a style number is not available, is constructed from 55% polyester and 45% wool woven fabric. The front panel extends from the chest area to the ankles; the rear panel extends from the center of the back to the ankles. The upper portion of the garment is tapered to form adjustable shoulder straps with plastic slides. The garment features two snap closures above a zippered front closure and hemmed leg openings.
You have suggested classification of the women’s garment under 6204.63.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s bib and brace overalls of synthetic fibers. However, this office finds that neither the men’s nor the women’s garment is classifiable as bib and brace overalls.
The term “bib and brace overalls” is not defined in the Harmonized Tariff Schedule of the United States (HTSUS). However, the Explanatory Notes (ENs), which have been ruled to be the official interpretation of the Harmonized Code at the international level, include pictures of garments that fall within the meaning of the term “bib and brace overalls” (see EN (E) to heading 61.03, which applies, mutatis mutandis, to articles of headings 62.03 and 62.04). In our opinion, the subject garments are more akin to jumpsuits.
Consequently, the applicable subheading for the men’s garment will be 6211.33.9010, HTSUS, which provides for Track suits, ski-suits, and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Coveralls, jumpsuits and similar apparel: Other: Men’s. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the women’s garment will be 6211.43.1010, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Coveralls, jumpsuits and similar apparel: Other: Women’s. The rate of duty will be 16 percent ad valorem.
Concerning your inquiry regarding the eligibility of the subject garments under the DR-CAFTA, you state that the garments are cut, sewn, and assembled in the Dominican Republic of fabric that is woven in Mexico of yarn spun in Mexico. You further state that the countries of origin of the polyester staple fibers and the wool fibers used to produce the yarn are Germany and Australia, respectively. You have requested consideration of the fabric under the Office of Textiles and Apparel’s (OTEXA) short supply number 32.
General Note (GN) 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:
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.
Since the fibers used to manufacture the garments are produced in Germany and Australia, the garments are not wholly obtained or produced within the DR-CAFTA territory. Further, neither of the garments meets the tariff shift rule applicable to its tariff classification (GN 29(n)/62.38). Finally, the spinning of the German- and Australian-origin fibers into yarn in Mexico does not render the yarn an originating material, and the weaving of this yarn into fabric in Mexico does not render the fabric an originating material.
However, you ask whether the garments may be afforded DR-CAFTA preferential duty treatment as the result of the fabric “partially” matching one of the fabrics listed on the DR-CAFTA short supply list.
Within HTSUS, Chapter 98, subchapter XXII, U.S. Note 20(a) and OTEXA’s short supply list for CAFTA-DR (Annex 3.25), is the following designated fabric:
32. Woven fabric classified in tariff item 5515.13.aa, combed of polyester staple fibers mixed with wool, and containing less than 36% by weight of wool.
Please note that only fabrics meeting the exact description and specifications set out above will be deemed to be commercially unavailable and eligible to be used to qualify products for DR-CAFTA preferential treatment pursuant to GN 29(m)(viii)(B).
As indicated above, the fabric used to produce the subject garments contains more than 36% by weight of wool, and it therefore does not conform to all of the specifications of DR-CAFTA short supply number 32. Accordingly, neither garment is entitled to a free rate of duty under the DR-CAFTA, because neither garment meets the requirements of HTSUS, GN 29(m)(viii)(B)(1).
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 the World Wide Web at https://hts.usitc.gov/current.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division