Mr. Phong Vu
200 James Drive E
Saint Rose, LA 70087
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of woven belts from Guatemala
Dear Mr. VU:
In your letter dated June 12, 2020, you requested a ruling on the classification and eligibility of belts from Guatemala under the DR-CAFTA. Our response was delayed due to Customs and Border Protection (CBP) laboratory analysis, during which the samples you submitted were destroyed.
The submitted samples, Styles MP0631386 and MP0631409, are fashion belts. The fashion belts were analyzed by the CBP laboratory for fiber content. The lab determined that Style MP0631386 is constructed from 54.9% acrylic, 25.3 polyester, 19.1% rubber and 0.7% nylon woven fabric. Style MP0631409 is constructed from 71.1% polyester and 28.9% rubber woven fabric. Each belt measures in 44" length and 1 1/2" in width. Each belt features a metal buckle closure and PU/leather tab at each end.
The applicable subheading for Styles MP0631386 and MP0631409 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Of man-made fibers." The rate of duty will be 14.6% 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 are as follows:
. The narrow fabric, for both styles, is manufactured in Taiwan
. The fabric is shipped from Taiwan to Guatemala where it is cut to length, assembled, and sewn to synthetic PU leather trim/tabs sourced from Mexico
. The sewing thread is formed and finished in Guatemala
. The belts are shipped directly from Guatemala to the United States.
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.
As the good contains non-originating materials, it would have to undergo an applicable change in tariff classification in order to meet the requirements of General Note (GN) 29(b)(ii)(A).
For goods classified under subheading 6217.10.9530, GN 29/62.43 requires:
A change to any other good of heading 6217 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut and knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to
The non-originating narrow fabric is classified in heading 5806 and meets the terms of the tariff shift.
General Note 29(n), Chapter rule 4 states:
Notwithstanding chapter rule 2 to this chapter, a good of this chapter containing sewing thread of headings 5204, 5401 and 5508 shall be considered originating only if such sewing thread is both formed from yarns and finished in 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 of the parties to the Agreement.
Based on the facts provided, the garment qualifies for DR-CAFTA preferential treatment, because it meets the requirements of HTSUS General Note 29(b)(ii)(A). Styles MP0631386 and MP0631409 will be entitled to a free rate of duty under the DR-CAFTA.
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 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 Rosemarie Hayward at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division