CLA-2-62:OT:RR:NC:N3:360
Mr. Alfredo Guevara Quintanilla
Customs Consultant
Km 36 Zona Franca American Industrial Park
Ciudad Arce, La Libertad
El Salvador
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free
Trade Agreement (DR-CAFTA) of women’s scrub tops
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 woman’s scrub top 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 AFMT04CAS is a woman’s scrub top constructed from 90% polyester and 10% spandex woven fabric.
The pullover style garment features a V-neckline, a left chest pocket, short sleeves, side slits, and a hemmed
bottom.
The applicable subheading for style AFMT04CAS will be 6206.40.3033, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of
man-made fibers: Other: Other: Other: Women’s: Designed for use in hospitals, clinics, laboratories or
contaminated areas. The duty rate will be 26.9 percent ad valorem.
You state that style AFMT04CAS 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 AFMT04CAS is produced in Taiwan, the garment is not wholly obtained or
produced within the DR-CAFTA territory or produced within the DR-CAFTA territory exclusively from
originating materials. Therefore, style AFMT04CAS must satisfy the product-specific rule of origin, set out
in GN 29(n)/62.31, that applies to its tariff classification (6206.40.3033, HTSUS). This rule requires:
A change to heading 6206 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 or more of the parties to the Agreement.
You indicate that the fabric of style AFMT04CAS is constructed from man-made filament fibers and suggest
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 upon the facts provided, style AFMT04CAS 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
6206.40.3033, 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.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific
shipment or product.
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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division