CLA-2-62:OT:RR:NC:N3:360
Ms. Carmen Müller
Co-Best
Km 10.5 Carretera al Atlántico
Guatemala City, Guatemala
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free
Trade Agreement (DR-CAFTA), of women’s trousers
Dear Ms. Müller:
In your letter dated December 2, 2024, you requested a ruling on the classification and status under the
DR-CAFTA of women’s trousers, on behalf of your client, CoBest. Our response was delayed due to
Customs and Border Protection laboratory analysis.
Style EN65554 is a pair of women’s trousers which you state is constructed from 52% rayon, 24% polyester,
21% nylon, and 3% spandex woven fabric; this fabric is labeled DM-ZY-LD007. However, the results of the
laboratory analysis indicate that the overall fiber content is as follows: 50.5% rayon, 24.8% polyester, 21.4%
nylon, and 3.3% elastomeric. The pull-on trousers feature five belt loops, a faux fly front, two faux front
pockets, two rear pockets, and hemmed leg openings.
Style EN65578 is a pair of women’s trousers which you state is constructed from 71% rayon, 26% nylon, and
3% spandex woven fabric; this fabric is labeled DM-MR-BD0227. However, the results of the laboratory
analysis indicate that the overall fiber content is as follows: 73.5% rayon, 23% polyester, and 3.5%
elastomeric. The pull-on trousers feature an elasticized waistband and hemmed leg openings.
The applicable subheading for styles EN65554 and EN65578 will be 6204.69.2810, 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): Trousers, bib and brace overalls, breeches and shorts: Of other textile materials: Other: Of
artificial fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Women’s. The duty rate will be
28.6 percent ad valorem.
You state that styles EN65554 and EN65578 are cut, sewn, and assembled in Guatemala from fabric of
Chinese origin, and that the finished garments will be shipped directly from Guatemala to the United States.
You have asked whether the trousers are eligible for preferential duty treatment under the DR-CAFTA in
accordance with paragraph 2 of the Office of Textiles and Apparel’s (OTEXA) DR-CAFTA short supply list
(Annex 3.25). Specifically, your inquiry concerns whether the trousers are eligible for DR-CAFTA
preference pursuant to short supply number 150.
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 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.
Because the fabric of the garments is produced in China, the garments are neither wholly produced within the
DR-CAFTA territory nor produced entirely within the DR-CAFTA territory exclusively from originating
materials. In addition, the garments do not meet the specific rule of origin, set out in HTSUS, GN 29(n)/62.15
that applies to their tariff classification.
However, GN 29(m)(viii)(B) states, in pertinent part:
An apparel good of chapter 61 or 62 of the tariff schedule and imported under heading 9822.05.01 of the
tariff schedule shall be considered originating if it 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, and if the fabric of the outer shell,
exclusive of collars and cuffs where applicable, is wholly of:
(1) one or more fabrics listed in U.S. note 20 to subchapter XXII of chapter 98…
HTSUS, Chapter 98, Subchapter XXII, U.S. Note 20(a) states:
Heading 9822.05.01 shall apply to textile or apparel goods of chapters 50 through 63 and subheading 9404.90
that contain any of the fabrics, yarns or fibers set forth herein, are described in general note 29 to the tariff
schedule and otherwise meet the requirements of such general note 29.
Within HTSUS, Chapter 98, Subchapter XXII, U.S. Note 20(a) and OTEXA’s short supply list for
DR-CAFTA (Annex 3.25) is the following designated fabric:
(150) Certain Warp Stretch Woven Rayon Blend Fabrics
Fabric #1: Warp Stretch Woven Rayon, Nylon, Spandex Fabric
HTS: 5516.22.00; 5516.23.00; 5516.24.00
Fiber Content: Rayon: 67-80%; Nylon 15-35%; Spandex 2-6%
Yarn configuration:
Warp - nylon filament combined with spandex filament
Filling - rayon staple
Yarn Denier: Nylon and Spandex of various deniers.
Width:
Metric: 139-153 cm
English: 55-60 in
Weight: 220-315 grams per square meter
Thread Count (Density):
Metric: 30-74 ends per cm (warp) X 27-38 picks per cm (filling)
English: 76-185 ends per inch (warp) X 70-95 picks per inch (filling)
Weave type: Various weaves
Finish/Processing: Of yarns of different colors and/or piece dyed and/or printed.
Fabric #2: Warp Stretch Woven Rayon, Polyester, Nylon, Spandex Fabric
HTS: 5407.10.00; 5407.92.20; 5407.93.20; 5407.94.20; 5516.22.00; 5516.23.00; 5516.24.00
Fiber Content: Rayon: 30-70%; Polyester: 20-52%; Nylon 9-35%; Spandex 2-6%
Yarn configuration:
Warp - nylon filament, polyester filament and spandex filament
Filling - rayon staple combined with polyester filament
Yarn Denier: Polyester, Nylon and Spandex of various deniers.
Width:
Metric: 139-153 cm
English: 55-60 in
Weight: 220-315 grams per square meter
Thread Count (Density):
Metric: 30-48 ends per cm (warp) X 27-40 picks per cm (filling)
English: 76-120 ends per inch (warp) X 70-100 picks per inch (filling)
Weave type: Various weaves
Finish/Processing: Of yarns of different colors and/or piece dyed and/or printed.
Only products meeting the exact description and specifications cited 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).
The fabric of both submitted samples was tested by the Customs and Border Protection laboratory, and it was
determined that neither conforms to all the specifications set out above. Specifically, style EN65554 does not
qualify for DR-CAFTA short supply number 150 because the fabric contains 93 filling picks per centimeter,
which exceeds the required parameters of 27 to 40 filling picks per centimeter. Style EN65578 does not
qualify for DR-CAFTA short supply number 150 because not only does the fabric not contain nylon, but the
weight of the fabric was found to be 336.3 g/m2, which exceeds the required parameters of 220-315 g/m2.
Accordingly, styles EN65554 and EN65578 are not entitled to a free rate of duty under the DR-CAFTA
because the garments do not meet the requirements of HTSUS, GN 29(m)(viii)(B)(1).
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 6204.69.2810, HTSUS, listed above.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Kimberly Rackett at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division