The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a petticoat from Dominican Republic.

N048518 January 16, 2009 CLA-2-62:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6208.11.0000 Mr. Anthony Dell’ Aquila Textiles by Anthony Inc. 61 Willett St. Passaic, N.J. 07055 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a petticoat from Dominican Republic. Dear Mr. Dell’ Aquila: In your letter dated January 5, 2009 you requested a ruling on the status of a petticoat from Dominican Republic under the DR-CAFTA. The submitted sample is an ankle length petticoat made of 100% polyester woven taffeta. Under the outer layer of woven polyester taffeta the article features additional layers of both tulle netting made of 100% nylon, as well as layers of 100% polyester woven taffeta to create a “full” look when worn under a garment. Additional features include approximately three inches of powernet fabric at the waist made of 75% nylon and 25% spandex knitted fabric, and a twelve inch zipper at the back of the garment. The bottom scalloped edge of the garment features 10 yards of ½ inch lace made of 100% polyester. The applicable tariff provision for the petticoat will be 6208.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: slips and petticoats: of man-made fibers. The general rate of duty will be 14.9% ad valorem. You state that the fabric used to make 59% of the garment, the polyester taffeta, is made in Thailand; the fabric used to make 40% of the garment, the nylon tulle netting, is made in the U.S.A.; the fabric used to make 1% of the garment, the powernet fabric made of 75% nylon and 25% spandex at the waist, is made in the U.S.A., the yarns of which are also wholly formed in the U.S.A. You state that all cutting, sewing and assembly of the garment will take place in Dominican Republic. In addition, the zipper made of 100% cotton, the 100% cotton sewing thread, and 10 yards of ½ inch lace made of 100% polyester are all wholly formed in the U.S.A. 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. As the article contains non-originating polyester fabric, it would have to undergo an applicable change in tariff classification in order to meet the requirements of GN 29(b)(ii)(A). General Note 29(n) 62.34 requires: A change to any other tariff item of headings 6207 through 6208 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. General Note 29(N), Chapter 62, Chapter rule 2 states in pertinent part that: 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 the rule for that good. The component that determines the classification of the good is the non DR-CAFTA woven polyester taffeta. As that fabric originates in Thailand and is classifiable in chapter 54, the garment 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)/62.34, 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 Deborah Marinucci at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division