CLA-2-62:OT:RR:NC:N3:356
Mr. Alfredo Jose Guevara Quintanilla
Customs Consultant
Km 36 Zona Franca American Industrial Park
Ciudad Arce, El Salvador
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free
Trade Agreement (DR-CAFTA) of a men’s lab coat
Dear Mr. Guevara Quintanilla:
In your letter dated July 1, 2025, you requested a ruling on the classification and status under the DR-CAFTA
of a lab coat from El Salvador, on behalf of your client, Varsity Pro LTDA de CV. Your sample will be
retained by this office, and your fabric inquiries will be addressed in a separate letter.
Style AUMO07C is a lab coat constructed from 63% nylon, 26% polyester, and 11% spandex woven fabric.
The knee-length garment features a left-over-right, full front opening with three button closures; a notched
collar with lapels; long, hemmed sleeves with vented ends; a welt pocket on the left chest with a self-fabric
pocket bag and an elasticized fabric loop sewn to the bottom of the welt; a sublimation print logo on the right
chest; patch pockets below the waist; side seam vents next to each patch pocket; a back yoke; a back
constructed of three panels sewn together vertically; an inner patch pocket sewn to the pocket bag of the vent
pocket; two inner patch pockets below the waist; and a straight, hemmed bottom with side slits.
You identify Style AUMO07C as “unisex.” However, you also state that it is made to men’s specifications,
which was confirmed by this office’s examination of the submitted sample. Accordingly, it is classifiable as a
men’s garment.
The applicable subheading for style AUMO07C will be 6211.33.9058, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for: Track suits, ski-suits and swimwear; other garments: Other
garments, men’s or boys’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from
heading 6201. The duty rate will be 16 percent ad valorem.
You state that Style AUMO07C is cut, sewn, and assembled in El Salvador from fabric of Taiwanese origin,
and that the finished garment will be exported directly from El Salvador to the United States. You have asked
whether the garment is eligible for preferential tariff treatment under the DR-CAFTA.
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:
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 Style AUMO07C is produced in Taiwan, the garment is not wholly obtained or
produced within the DR-CAFTA territory, nor is it produced within the DR-CAFTA territory exclusively
from originating materials. Therefore, Style AUMO07C must satisfy the product-specific rule of origin, set
out in GN 29(n)/62.38, that applies to its tariff classification (6211.33.9058). This rule requires:
A change to subheadings 6211.32 through 6211.39 from any other chapter, except from headings 5111
through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801
through 5802 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 of more of the parties to the Agreement.
You indicate that the fabric of Style AUMO07C is constructed from man-made filament fibers and suggest
its classification in Chapter 54, HTSUS. Because Chapter 54 is listed as an exception in the above-noted rule
of origin, this rule is not satisfied.
Based on the facts provided, Style AUMO07C fails to qualify for DR-CAFTA preferential treatment, and the
merchandise will not be 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
6211.33.9058, 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.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific
shipment or product.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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.
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 Maryalice Nowak at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division