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

N046860 December 16, 2008 CLA-2-62:OT:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6205.20.2047 Ms. Marian Claire UTC Overseas, Inc. 420 Doughty Blvd. Inwood, NY 11096 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a boy’s shirt from El Salvador. Dear Ms. Claire: In your letter dated December 9, 2008, on behalf of your client Ben Wachter Associates Inc., you requested a tariff classification ruling. The submitted garment will be returned to you as requested. The article is a boy’s lined cotton flannel shirt. The garment does not have a style number. The long sleeve shirt has a full front six button opening which fastens left over right, a shirt collar, one button cuffs and two breast patch pockets with one button flap closures. The garment shell is made of cotton flannel fabric and the interior is fully lined with polyester fleece fabric. The applicable subheading for the boy’s cotton flannel shirt will be 6205.20.2047, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for men’s or boys’ shirts, of cotton, other, other, with two or more colors in the warp and/or filling, napped. The rate of duty is 19.7% ad valorem. Boy’s cotton flannel shirts fall within textile category 347. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. You state in your letter that the shirt will be produced in El Salvador from cotton flannel fabric from Guatemala and the polyester fleece fabric from China. The fabric will be cut and sewn and assembled in Guatemala. 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)/62.30B, 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.  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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division