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

N053997 April 3, 2009 CLA-2-62:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 6205.30.2070 Marian Clare 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 men’s shirts from Guatemala. Dear Ms. Clare: In your letter dated March 13, 2009, on behalf of your client Ben Wachter Associates Inc., you requested a ruling on the status of men’s shirts under the DR-CAFTA. Style M88-SH-739 is a men’s solid color shirt constructed from 100% polyester woven fabric. The garment, which was submitted in size Large, has a left-over-right full front opening with seven button closures; a spread collar; long sleeves with buttoned vents and button closures on the cuffs; a rear yoke; a full lining of 100% polyester woven fabric; two patch pockets with buttoned closures on the chest; and a curved, hemmed bottom. The inside collar band is constructed from 100% cotton corduroy fabric. The sample submitted will be returned to you as requested. The applicable subheading for Style M88-SH-739 will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of man-made fibers: other: other: other: other: other: men’s. The duty rate is 29.1¢/kg + 25.9% ad valorem. 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/. The manufacturing operations for this garment are as follows: The polyester woven fabric for the outer shell of the garment is manufactured in the U.S.. The polyester woven fabric for the lining of the garment is manufactured in Taiwan. The cotton corduroy fabric for the inside collar band is manufactured in China The fabrics are shipped to El Salvador to be cut, sewn and assembled into the finished garment. The sewing thread, used to assemble the components, is formed and finished in Honduras. The garments are exported directly from El Salvador 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. General Note 29 (n), Chapter 62, Chapter rule 2 states in pertinent 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 the rule for that good. The component that determines the classification of the good is the polyester woven fabric that forms the outer shell of the garment. This fabric is manufactured in the U.S. Since the fabric is stated to be an originating material it does not have to meet the terms of the tariff shift rule. General Note 29 (n), Chapter 62, Chapter rule 4 states: Notwithstanding chapter rule 2 to this chapter, a good of this chapter containing sewing thread of headings 5204, 5401 and 5508 shall be considered originating only if such sewing thread is both formed from yarns and finished in the territory of one or more of the parties to the Agreement. The sewing thread used to assemble the garment will be formed and finished in one or more ofthe parties to the Agreement. Based on the facts provided, M88-SH-739 qualifies for DR-CAFTA preferential treatment, because it meets the requirements of HTSUS General Note 29(b)(ii)(A). The merchandise will therefore be entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements 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