CLA-2-64:OT:RR:NC:N2: 247
John Patton
Lymeez LLC
110 E Ridge Rd
Sedona, AZ 86336
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free
Trade Agreement (DR-CAFTA) of gaiters from El Salvadore
Dear Mr. Patton:
In your letter dated March 26, 2025, and May 13, 2025, you requested a ruling on the tariff classification and
status of leg gaiters from El Salvadore under the DR-CAFTA.
The Lymeez 3D Tick Gaiters are designed to protect the lower legs and feet/shoes from ticks during outdoor
activities. Marketing materials, photos, a sample, and a detailed description of the manufacturing process
were submitted with your letters. The leg gaiters are principally made up of polyester mesh fabric, polyester
bias tape, and nylon hook and loop strips for closure. Rolls of the polyester mesh fabric, bias tape, and hook
and loop strips of China origin, are shipped to El Salvador where they are cut to shape and assembled into
gaiters. After the gaiters are imported into the United States, they are treated with a chemical tick repellant
before they are packaged for retail sale.
The applicable tariff provision for the Lymeez 3D Tick Gaiters will be 6406.90.1540, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for Gaiters, leggings and similar articles, and parts
thereof: Other: Of other materials: Of textile materials: Of man-made materials: Of textile materials: Of
man-made fibers: Other. The general rate of duty will be 14.9 percent ad valorem.
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.
The subject gaiters are not wholly obtained or produced entirely in the territory of one or more DR-CAFTA
countries and therefore are not eligible for treatment as an originating good pursuant to General Note
29(b)(i). Instead, pursuant to General Note 29(b)(ii), we look to the applicable tariff shift rule set forth in
General Note 29(n). The applicable chapter rule for the subject merchandise, which is classified under
subheading 6406.90.1540, HTSUS, provides:
Chapter 64. Chapter rule 1: Notwithstanding the tariff classification rules for goods of chapter 64 set forth
below, with respect to goods of chapter 64 falling in the following tariff provisions enumerated in this rule
for which a rate of duty followed by the symbol “P” in parentheses appears in the “Special” subcolumn of
rate of duty column 1, an importer may claim preferential tariff treatment under this note for a good of
chapter 64 that meets any tariff classification rule for such good set forth in general note 11, 17, 25, 26 or 28
of the tariff schedule: tariff items 6401.92.30, 6401.92.60, 6401.99.80, 6402.91.05, inclusive, 6402.91.16,
6402.91.30, 6402.91.40, 6402.91.60, 6402.91.70, 6402.99.04, 6402.99.12, 6402.99.21, 6402.99.23 through
6402.99.31, inclusive and 6402.99.41 through 6402.99.79, inclusive; heading 6403; tariff items 6404.11.20
through 6404.19.15, inclusive, and 6404.19.25 through 6404.20.60, inclusive; and headings 6405 and 6406.
1. A change to subheading 6401.10, or tariff items 6401.92.90, 6401.99.10, 6401.99.30, 6401.99.60,
6401.99.90, 6402.91.10, 6402.91.20, 6402.91.26, 6402.91.50, 6402.91.70, 6402.91.80, 6402.91.90,
6402.99.08, 6402.99.16, 6402.99.19, 6402.99.33, 6402.99.80, 6402.99.90, 6404.11.90 or 6404.19.20 from
any other heading outside headings 6401 through 6405, except from subheading 6406.10, provided that there
is a regional value content of not less than 55 percent under the build-up method.
2. A change to any other tariff item of chapter 64 from any other subheading.
Based on the facts provided, the gaiters described above qualify for DR-CAFTA preferential treatment,
because they will meet the requirements of HTSUS General Note 29(b)(ii)(A) and 29(n) Chapter 64, Chapter
Rule 2. Rule 2 states the classification of non-originating materials must “change to any other tariff item of
Chapter 64 from any other subheading.” Under Rule 2 of GN 29 (n) the non-originating component parts, if
imported separately, undergo a tariff change to any other tariff item of chapter 64 from any other subheading.
The non-originating components of Chinese origin, including the spacer mesh material classified under
subheading 6005.31, HTSUS, the hook and loop strips classified under 5806.32, HTSUS, and the bias tape
classified under 5407.10, HTSUS, if imported separately, make the required tariff shift when cut and
assembled into the gaiters in El Salvador, classified in 6406.90.1540, HTSUS. The good will therefore be
entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations,
and agreements.
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
6406.90.1540, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 Stacey Kalkines at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division