CLA-2-62:OT:RR:NC:N3:348
Ms. Diane L. Weinberg
Meeks, Sheppard, Leo & Pillsbury
355 Lexington Avenue
Suite 1400
New York, NY 10017
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of scrub tops and pants from El Salvador or Honduras
Dear Ms. Weinberg:
In your letter dated April 17, 2012, on behalf of your client, Co Expo Ltd, you requested a ruling on the classification and eligibility of scrub tops and pants under the DR-CAFTA. Your samples will be returned as requested.
Style 78710 consists of a scrub top and a pair of scrub pants constructed from 65% polyester and 35% cotton woven fabric. The unisex pullover top features a V-neckline, short sleeves, a left chest pocket, and a hemmed bottom. The unisex pants feature a drawstring at the waist, a back patch pocket, and a hemmed bottom. Style 78711 is identical in construction to style 78710, but it varies in color.
You have indicated that styles 78710 and 78711 will be imported, marketed, and sold only as two-piece units. The top and pants of each unit are of the same fabric construction, style, color, size, and composition. As such, both styles will be considered ensembles.
The applicable subheading for the scrub tops of styles 78710 and 78711 will be 6204.23.0055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Ensembles: Of synthetic fibers: Other: Blouses and shirts: Other. The rate of duty will be 26.9 percent ad valorem. This is the rate that would apply if the garments were entered separately and classified in subheading 6206.40.3030, HTSUS.
The applicable subheading for the scrub pants of styles 78710 and 78711 will be 6204.23.0040, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Ensembles: Of synthetic fibers: Other: Trousers and breeches. The rate of duty will be 28.6 percent ad valorem. This is the rate that would apply if the garments were entered separately and classified in subheading 6204.63.3510, HTSUS.
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 http://www.usitc.gov/tata/hts/.
You have described the manufacturing and assembly of Styles 78710 and 78711 as follows:
The polyester/cotton woven fabric is manufactured in China.
The fabric will be cut, sewn and assembled into scrubs in El Salvador or Honduras.
The drawstring is composed of the polyester/cotton woven fabric from China. The drawstring will be manufactured in El Salvador or Honduras.
The sewing thread is formed and finished in the U.S.
The garments will be shipped directly to El Salvador or Honduras from the U.S.
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--
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
the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials.
For goods classified in subheading 6204.23, General Note 29/62.19C requires:
A change to subheadings 6204.23 thru 6204.29 from any other chapter, provided 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.
Based on the facts provided, Styles 78710 and 78711 qualify for DR-CAFTA preferential treatment, because they meet the requirements of HTSUS General Note 29(b)(ii)(A). 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 classification, contact National Import Specialist Kimberly Rackett at (646) 733-3051. If you have any questions regarding the eligibility under DR-CAFTA, contact National Import Specialist Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division