CLA-2-61:OT:RR:NC:TA:358
TARIFF NO.: 6104.62.2028; 6109.10.0065; 6110.20.2079
Mr. Alex Lee
The Pine Tree Trading Inc.
45 West 34th Street Suite 701
New York, NY 10001
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of girls’ knit apparel form Guatemala.
Dear Mr. Lee:
In your letter dated November 20, 2008, you requested a ruling on the classification and status of girl’s knit apparel from Guatemala under DR-CAFTA.
Three samples were submitted with your request. Style 777 is a pair of legging style pants made of fabric that is 97% cotton, 3% spandex. The pants have a fabric covered elasticized waistband and hemmed cuffs.
Style 101 is a printed cotton short sleeve pullover. The shirt has a round neckline, hemmed sleeves and a hemmed bottom. The extensive heat transfer appliqué work precludes classification in heading 6109 as a tee shirt.
Style 305 is a tank top made of rib knit cotton fabric. The tank top has capping at the round neckline, armholes and hemmed bottom.
You state that the garments will be manufactured from yarns and fabric that are made in Pakistan or Korea and that all cutting and sewing operations will take place in Guatemala. The stitching thread is made in the United States.
The submitted styles will be returned to you.
The applicable subheading for the girl’s leggings style pants will be 6104.62.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, trousers and breeches, girls’, other, other. The rate of duty will be 14.9% ad valorem.
The applicable subheading for the girl’s pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ sweaters, pullovers and similar articles, knitted or crocheted, of cotton, other, other, other, women’s or girls’, other. The rate of duty will be 16.5% ad valorem.
The applicable subheading for the girl’s tank top will be 6109.10.0065, 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 cotton, women’s or girls’, other, tank tops, girls’. The rate of duty will be 16.5% 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/.
Girls’ cotton pants fall within textile category 348. Girls’ cotton tank tops and pullovers fall within textile category 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
General Note 29(b), HTSUS, sets forth the criteria for determining whether a good is originating under 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 non-originating 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.
With respect to cotton pants classifiable in heading 6104.62 General Note 29 (n) 61.24 requires:
A change to headings 6104.61 through 6104.69 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement.
With respect to cotton tank tops classifiable in heading 6109.10 and cotton pullovers classifiable in 6110.20, General Note 29 (n) 61.25 requires:
A change to headings 6105 through 6111 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement.
The Pakistani and Korean yarn is classifiable in heading 5205 or 5206. The merchandise does not qualify for preferential treatment under DR-CAFTA because (a) it will not be wholly obtained or produced entirely in the territory of one or more DR-CAFTA countries; (b) one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 29(n)/61.24, and General Note 29(n)/61.25 HTSUS; and (c) it will not be produced entirely in the territory of one or more of the DR-CAFTA parties exclusively from originating materials.
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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division