Base
N0390382008-09-23New YorkClassification

The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of men’s and boy’s jackets from Nicaragua.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of men’s and boy’s jackets from Nicaragua.

Ruling Text

N039038 September 23, 2008 CLA-2-42:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6101.30.2020 Lori J.P. Boullet Columbia Sportswear 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of men’s and boy’s jackets from Nicaragua. Dear Ms. Boullet: This ruling replaces N035483 issued on September 11, 2008. This ruling contains a correction to a clerical error found in the eligibility of the garments under DR-CAFTA. A complete corrected ruling follows. In your letter dated August 7, 2008, you requested a tariff classification ruling. Style WM6618 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of a 100% polyester, woven twill fabric bonded with a dot matrix adhesive to an inner layer of a 100% polyester, knit pile fabric that is napped on the inside surface. Style WM6618 has a self-fabric hood with a drawcord and cord locks; a full front opening with a zippered closure that extends through the chin warmer extension on the hood; a chin guard on the upper portion of the zipper; long sleeves with elasticized capping at the cuffs; a media loop on the upper inner front panel; zippered side entry pockets below the waist; a zippered, vertical entry pocket on the inner right chest; 100% polyester, brushed tricot knit pocket bags; a visible lining of 70% polyester, 30% nylon tricot knit fabric on the two front panels; an embroidered logo on the left chest; and a straight bottom with a drawcord and cord locks.. Style SB6499 is a boy’s jacket constructed from a bonded fabric consisting of an outer layer of a 100% polyester, woven twill fabric bonded with a dot matrix adhesive to an inner layer of a 100% polyester, knit pile fabric that is napped on the inside surface. Style SB6499 has a full front opening with a zippered closure that extends through the chin warmer extension on the stand-up collar; long sleeves with adjustable hook and loop tab closures at the cuffs; zippered side entry pockets at the waist; interior vertical entry pouch pockets at the inner waist sides; an embroidered logo on the right chest; and a hemmed bottom. The applicable subheading for Style WM6618 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: other: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style SB6499 will be 6101.30.2020, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: other: boys’. The rate of duty is 28.2% ad valorem. Both garments fall within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. The manufacturing operations are as follows: The body of the garment for both Style WM6618 and SB6499 is manufactured in China from yarns formed in China. The face fabric is composed of 100% textured polyester twill woven fabric with mechanical stretch. It contains 144 warp ends per inch and 120 filling picks per inch. The yarn count in the warp is 75 denier/72 filament and 80 denier/72 filament in the filling. The fabric weighs 105 g/m2 and the minimum cuttable width is 56.5 inches. It is treated with a durable water repellant finish. The backing fabric is bonded with a dot matrix adhesive to the face fabric. It is composed of 100% polyester knit fleece and weighs 140 g/m2. The yarn count in the warp is 75 denier/144 filament and 75 denier/36 filament in the filling. The gauge of the fabric is 24. Style WM6618: The cuffs are composed of 60% nylon and 40% elastane. The 3/8 inch narrow woven fabric along the inside the neck and ¾ inch binding as the chin guard is composed of 60% nylon and 40% elastane. The media loop is composed of 80% polyester and 20% latex. Each is manufactured in Taiwan from yarns formed in Taiwan and shipped to Nicaragua. Style SB6499: The narrow woven webbing tape along the inside zipper seam is composed of 60% and 40% elastane. The tape is manufactured in Korea of yarns from Korea, Taiwan &/or China The pocket bags in both garments are made of 100% polyester tricot manufactured in Taiwan from yarns formed in Taiwan. The sewing thread, used to assemble the components, is formed and finished in the USA. In Nicaragua, the fabrics are cut, sewn and assembled into the finished garment. The garments are exported directly from Nicaragua to the U.S. 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 nonoriginating 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 merchandise does not qualify for preferential treatment under DR-CAFTA because (a) it will not be wholly obtained or produced entirely in the territory of one or more DR-CAFTA countries; (b) one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 29(n)/62.01, HTSUS; and (c) it will not be produced entirely in the territory of one or more of the DR-CAFTA parties exclusively from originating materials. You have suggested that the garments may be subject to a reduced rate of duty classified under 9822.05.01. General Note 29(m)(viii)(B) states, in pertinent part, that An apparel good of chapter 61 or 62 of the tariff schedule imported under heading 9822.05.01 of the tariff schedule shall be considered originating if it 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, and if the fabric of the outer shell, exclusive of collars and cuffs where applicable is wholly of- one of more fabrics listed in U.S. note 20 to subchapter XXI of chapter 98; or one or more fabrics formed in the territory of one more of the parties to the Agreement from one or more of the yarns listed in U.S. note 20 to such subchapter XXII; or any combination of the fabric referred to in subdivision (B)(1), the fabrics referred to in subdivision (B)(2) or one or more fabrics originating under this note.. The originating fabric referred to in subdivision (B)(3) may contain up to 10 percent by weight of fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (n) of this note. Any elastomeric yarn contained in a fabric referred to in subdivision (B)(1), (B)(2) or (B)(3) must be formed in the territory of one or more of the parties of the agreement. Chapter 98, subchapter XXII of the HTSUS. U.S. Note 20 to that chapter states: Heading 9822.05.01 shall apply to textile or apparel goods of chapters 50 through 63 and subheading 9404.90 that contain any of the fabrics, yarns or fibers set forth herein, are described in general note 29 to the tariff schedule and otherwise meet the requirements of such general note 29 Within that note, (94) provides for the following fabric: HTS Subheading: 6001.22 (a) Woven Face Fabric: Fiber Content: 100% textured polyester with mechanical stretch Average Yarn Number: Warp: 114-126 metric/72 filament polyester (71-79 denier/72 filament polyester) Filing: 107-118 metric/72 filament polyester (76-84 denier/72 filament polyester) Thread Count: Metric: 54-60 warp ends per centimeter x 45 to 50 filing picks per centimeter English: 137 to 152 warp end per inch x 114 to 126 filling picks per inch Weave Type: 2X2 Twill with mechanical stretch Weight: 100 to 110 grams per square meter (2.9 to 3.3 ounces per square yard) Finish: (Piece) dyed or printed; piece dyed or printed and embossed with engraved rollers (b) Knit Back Fabric: Knit: 2 thread circular knit fleece (looped pile knit) Average Yarn Number: Face yarn: 114 -127metric/36 filament (71-79 denier/36 filament) Fleece yarn: 114-127 metric/144 filament (71-79 denier / 144 filament Machine Gauge: 24 Weight: 133 to 147 grams/sq. meter (3.9 to 4.3 oz. sq yd) Finish: Piece) dyed or printed; piece dyed or printed and embossed with engraved rollers NOTES: Face fabric treated with a durable water repellent finish that passes the AATCC Test #22; Fabrics joined with a dot matrix adhesive; Fleece fabric has a mechanical anti-pill finish achieved by shearing the technical back and tumbling in the presence of heat. Width: Minimum cuttable width of composite fabric is 143.5 cm (56.5 inches). Based on the facts provided, the garments described above does qualify for DR-CAFTA preferential treatment, because the fabric meets the requirements of HTSUS General Note 29(m)(viii)(B)(i). The garments will therefore be entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

Related Rulings for HTS 6101.30.20.10

Other CBP classification decisions referencing the same tariff code.