CLA-2-62:OT:RR:NC:N3:356
Ms. Adrianne Pangborn
Workwear Outfitters, LLC
545 Marriott Drive, Suite 200
Nashville, TN 37214
RE: The tariff classification and status under the United States-Canada-Mexico Agrement (USMCA) and the
Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s shorts
from Mexico and Honduras
Dear Ms. Pangborn:
In your letter dated March 9, 2026, you requested a ruling on the classification and status under the USCMA
and DR-CAFTA of men’s shorts from Mexico and Honduras. The submitted sample will be destroyed.
Style 385627 is a pair of men’s shorts constructed from 88 percent cotton and 12 nylon woven fabric. The
garment falls above the knee and features a flat waistband with seven belt loops; a zippered fly front opening
with a button closure on the waistband; front slanted side pockets; two rear welt pockets, one with a button
closure, and hemmed leg openings.
The applicable subheading for Style 385627 will be 6203.42.4551, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib
and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and
shorts: Of cotton: Other: Other: Other: Other: Men’s shorts. The general rate of duty will be 16.6 percent ad
valorem.
Your request also concerns the eligibility of Style 385627 under USCMA and DR-CAFTA.
Regarding USMCA eligibility, the manufacturing operations used to produce Style 385627 are as follows:
For the main body of the garment, cotton and nylon fibers of U.S. origin are spun into yarns in the United
States.
In the United States, the yarns are woven into the fabric of the main body of the garment.
This fabric is exported to Mexico.
For the pocket bag fabric of the garment, rayon fibers produced in India are imported into the United States.
In the United States, the rayon fibers are combined with polyester fibers and polyester yarns of U.S. origin to
form a stitch-bonded nonwoven fabric that is used for the pocket bags of the garment.
Also in the United States, an acrylic resin is applied to the pocket bag fabric, and the fabric undergoes a
flame-retardant treatment.
The pocket bag fabric is exported to Mexico.
The thread used to sew the garment is formed and finished in the United States and exported to Mexico.
In Mexico, the fabrics are cut, sewn, and assembled into the finished garment.
The finished garments are exported directly from Mexico to the United States.
The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30,
2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the
USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11,14 (19 U.S.C. § 4511(a)). General Note (“GN”)
11, Harmonized Tariff Schedule of the United States (HTSUS), implements the USMCA. GN 11(b) sets
forth the criteria for determining whether a good is an originating good for purposes of the USMCA.
GN 11(b) states, in relevant part:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country… is eligible for the preferential tariff treatment provided for in the applicable
subheading and quantitative limitations set forth in the tariff schedule as a “good originating in the territory
of a USMCA country” only if--
(i) the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries;
(ii) the good is a good produced entirely in the territory of one or more USMCA countries, exclusively from
originating materials; [or]
(iii) the good is a good produced entirely in the territory of one or more USMCA countries using
nonoriginating materials, if the good satisfies all applicable requirements set forth in this note (including the
provisions of subdivision (o)).
Since the rayon fibers of the pocket bag fabric are produced in India, Style 385627 is neither wholly obtained
or produced entirely within the USMCA territory in accordance with GN 11(b)(i), nor produced entirely
within the USMCA territory exclusively from originating materials in accordance with GN 11(b)(ii).
Therefore, it is necessary to consider whether the garment meets the requirements of GN 11(b)(iii).
For goods classified in heading 6203, HTSUS, GN 11(o)/62.1 requires:
A change to headings 6201 through 6204 from any other chapter, except from headings 5106 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 both cut (or knit to shape) and sewn or otherwise assembled in the
territory of one or more of the USMCA countries.
Further, the chapter rules that must be considered are 2, 4, and 6.
GN 11(o), Chapter 62, Chapter rule 2 states:
For the purposes of determining the origin of a good of this chapter, 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.
GN 11(o), Chapter 62, Chapter rule 4 states:
Effective 12 months from the date of entry into force of this agreement, and notwithstanding chapter rule 2 of
this chapter, a good of this chapter containing sewing thread of headings 5204, 5401, or 5508, or yarn of
heading 5402 used as sewing thread shall be considered originating only if such sewing thread is both formed
and finished in the territory of one or more of the USMCA countries.
GN 11(o), Chapter 62, Chapter rule 6 states, in relevant part:
… effective 18 months from the date of entry into force of this agreement, and notwithstanding chapter rule 2
of this chapter, if a good of this chapter contains a pocket or pockets, the pocket bag fabric must be formed
and finished within the territory of one or more of the USMCA countries from yarn wholly formed in one or
more of the USMCA countries.
The component that determines the tariff classification of Style 835627 is the cotton/nylon fabric of the main
body of the garment. Therefore, this is the only component that must satisfy the tariff shift rule set out in GN
11(o)/62.1. However, as described above, this fabric is woven in the United States of yarns formed in the
United States of U.S. fibers. Since the fabric is an originating material, it is not subject to the tariff shift
requirement set out in GN 11(o)/62.1.
Further, the thread used to sew the garment is formed and finished in the United States. Accordingly,
Chapter rule 4 is satisfied.
Finally, as described above, the pocket bag fabric of the garment is formed and finished in the United States
from yarn wholly formed in the United States. Accordingly, Chapter rule 6 is satisfied.
Based on the facts provided, Style 835627 qualifies for preferential treatment under the USCMA, because it
meets the requirements of HTSUS GN 11(b)(iii). It will therefore be entitled to a free rate of duty under the
USMCA upon compliance with all applicable laws, regulations, and agreements.
Regarding DR-CAFTA eligibility, the manufacturing operations used to produce Style 385627 are as
follows:
For the main body of the garment, cotton and nylon fibers of U.S. origin are spun into yarns in the United
States.
In the United States, the yarns are woven into the fabric of the main body of the garment.
This fabric is exported to Honduras.
For the pocket bag fabric of the garment, rayon fibers produced in India are imported into the United States.
In the United States, the rayon fibers are combined with polyester fibers and polyester yarns of U.S. origin to
form a stitch-bonded nonwoven fabric that is used for the pocket bags of the garment.
Also in the United States, an acrylic resin is applied to the pocket bag fabric, and the fabric undergoes a
flame-retardant treatment.
The pocket bag fabric is exported to Honduras.
The thread used to sew the garment is formed and finished in the United States and exported to Honduras.
In Honduras, the fabrics are cut, sewn, and assembled into the finished garment.
The finished garments are exported directly from Honduras to the United States.
GN 29, HTSUS, sets forth the criteria for determining whether a good is originating under the DR-CAFTA.
GN 29(b), HTSUS (19 U.S.C. § 1202) states:
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 rayon fibers of the pocket bag fabric are produced in India, Style 385627 is neither wholly obtained
or produced entirely within the USMCA territory in accordance with GN 29(b)(i), nor produced entirely
within the USMCA territory exclusively from originating materials in accordance with GN 29(b)(iii).
Therefore, it is necessary to consider whether the garment meets the requirements of GN 29(b)(ii).
For goods classified in subheading 6203.42, HTSUS, GN 29(n)/62.15 requires:
A change to subheadings 6203.41 through 6203.49 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 both 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.
Further, the chapter rules that must be considered are 2, 4, and 5.
GN 29 (n), Chapter rule 2 states, in relevant 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 that rule for that good.
GN 29(n), Chapter rule 4 states, in relevant part:
Notwithstanding chapter rule 2, a good of this chapter… containing sewing thread of heading 5204, 5401, or
5508 or yarn of heading 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.
GN 29(n), Chapter rule 5 states, in relevant part:
Notwithstanding chapter rule 2, 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.
The component that determines the tariff classification of Style 835627 is the cotton/nylon fabric of the main
body of the garment. Therefore, this is the only component that must satisfy the tariff shift rule set out in GN
29(n)/61.15. However, as described above, this fabric is woven in the United States of yarns formed in the
United States of U.S. fibers. Since the fabric is an originating material, it is not subject to the tariff shift
requirement set out in GN 29(n)/62.15.
Further, the thread used to sew the garment is formed and finished in the United States. Accordingly,
Chapter rule 4 is satisfied.
Finally, as described above, the pocket bag fabric of the garment is formed and finished in the United States
from yarn wholly formed in the United States. Accordingly, Chapter rule 5 is satisfied.
Based on the facts provided, Style 835627 qualifies for preferential treatment under the DR-CAFTA, because
it meets the requirements of HTSUS GN 29(b)(ii). It will therefore be entitled to a free rate of duty under the
DR-CAFTA upon compliance with all applicable laws, regulations, and agreements.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Maryalice Nowak at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division