CLA-2-61:OT:RR:NC:N3:357
Mr. Alfredo Guevara
Residencial las Luces Lirios 2, La Libertad
San Jose Villanueva
El Salvador
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free
Trade Agreement (DR-CAFTA), of a women’s coat from El Salvador
Dear Mr. Guevara:
In your letter dated May 5, 2025, you requested the status of a women’s coat under the DR-CAFTA on behalf
of your client, Youngone Corporation.
Style 2236 is a women’s coat constructed from two different knit fabrics. The underarm of the garment is
constructed from a 72% polyester, 23% wool, 5% spandex knit fabric. The balance of the garment is a faux
leather fabric constructed from a 100% polyester knit fabric coated with polyurethane that is bonded via an
adhesive to a 78% polyester, 22% acrylic, Sherpa knit pile fabric. The bonded faux leather fabric imparts the
essential character.
The thigh-length garment features a full front opening with a two-way zipper closure that extends to the top
of a stand-up collar, long sleeves with Sherpa knit cuffs, zippered pockets below the waist, princess seams,
and a hemmed bottom.
The applicable subheading for style 2236 will be 6102.30.2010, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including
ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of
man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2% ad valorem.
You state the manufacturing process for style 2236 is as follows:
The 72% polyester, 23% wool, 5% spandex knit underarm fabric is manufactured in Italy.
The faux leather 100% polyester knit shell fabric coated with polyurethane and bonded via an adhesive
to a 78% polyester, 21% acrylic, Sherpa knit pile fabric is made in Italy.
The 100% polyester mesh knit pocket bag fabric is formed and finished in El Salvador from yarn
wholly formed in the United States.
The 100% polyester coated knit fabric used to construct the binding and zipper garages is made in
Italy.
The zippers are made in Korea.
The staple spun polyester thread used to assemble the garment is finished in Honduras from yarn
formed in the United States.
The hangtags, neck ribbon, pocket ribbon, labels, locker loop, poly bag, and hangtag cord are made in
Hong Kong.
The fabric is cut into components, sewn, and assembled into finished garments in El Salvador.
The garments will be shipped directly from El Salvador to the United States.
General Note 29(b), 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 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.
Since the garment contains non-originating materials, it is required to undergo an applicable change in tariff
classification to meet the requirements of GN 29(b)(ii)(A).
For goods classified in Chapter 61, General Note 29(n), Chapter rule 2 states in pertinent part:
For purposes of determining whether a good of this chapter is originating, the rule applicable to that
good shall only apply to the component that determines the tariff classification of the good and such
component must satisfy the tariff change requirements set out in the rule for that good. If the rule
requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed
in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the
main body of the garment, excluding sleeves, which covers the largest surface area, and shall not
apply to removable linings.
For the garments classified in heading 6102, General Note 29(n) 61.3B requires:
A change to subheading 6102.30 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: (a) 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, and (b) any visible lining material contained in the apparel
article must satisfy the requirements of chapter rule 1 for chapter 61.
The component that determines the classification of the garments is the 100% polyester knit fabric coated
with polyurethane that is bonded via an adhesive to a 78% polyester, 22% acrylic, Sherpa knit pile fabric,
which you state in your ruling request is manufactured in Italy. The knit pile fabric is classified in heading
6001, HTSUS. Per Note 1 to Chapter 59, HTSUS, for the purposes of the chapter, knit pile fabrics (heading
6001) are not included in the definition of “textile fabrics.” Therefore, the knit pile fabric does not undergo
the applicable change in tariff classification specified in General Note 29(n) 61.3B.
In addition to meeting the commodity specific rules above, the DR-CAFTA chapter rules for sewing thread
and pocket bag fabric must also be satisfied for the garment.
General Note 29(n), Chapter 61, Chapter rule 4 states in pertinent part:
Notwithstanding chapter rule 2 to this chapter, a good of this chapter containing sewing thread of
headings 5204, 5401, and 5508 or yarn of 5402 used as sewing thread shall be considered originating
only if such sewing thread or yarn is both formed and finished in the territory of one or more of the
parties to the Agreement.
You state the polyester thread or yarn used as thread for assembly is classified under heading 5508 and is
formed in the United States and finished in Honduras.
General Note 29(n), Chapter 61, Chapter rule 5 states in pertinent part:
Notwithstanding chapter rule 2 to this chapter, a good of this chapter that contains a pocket or pockets
shall be considered originating only if the pocket bag fabric has been formed and finished in the
territory of one or more of the parties to the Agreement from yarn wholly formed in the territory of
one or more of the parties to the Agreement.
You state the pocket bags are made of 100% polyester knit mesh fabric formed and finished in El Salvador
from yarn wholly formed in the United States.
Based on the facts provided, style 2236 will not qualify for DR-CAFTA preferential treatment because it
does not meet the requirements of HTSUS General Note 29(b)(ii)(A). Specifically, the bonded fabric that
imparts the essential character does not undergo the change in tariff classification required by GN 29(n)
61.3B. Therefore, style 2236 is not entitled to a free rate of duty under the DR-CAFTA.
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. At this time, products from all 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
6102.30.2010, 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 on the World Wide Web 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 the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. If the facts are modified in any way, or if the goods do not conform to
these facts at the 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 C.F.R. 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 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 Deanna Boldt via email at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division