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

N057572 April 17, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.20.0020 Ms. Lisias Ransan Varnam Inc. dba So Danca 320 South Military Trail Deerfield Beach, FL 33442 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a girl’s dance leotard from the Dominican Republic. Dear Ms. Ransan: In your letter dated April 7, 2009, you requested a ruling on the status of a girl’s leotard under the DR-CAFTA. Your submitted sample, Style V-7188CT is a girl’s leotard. The item is made from 92% cotton, 8% spandex, finely knit fabric. The sleeveless leotard features thin strips of fabric with small rhinestone beads below the open front and back neckline. The item is used in dance and ballet classes. You state that the yarns and fabric used to manufacture the fabric for the leotard are of United States (U.S.) origin and that the sewing thread used to manufacture the fabric for the leotard is of Dominican Republic origin. The fabric is cut and sewn in the Dominican Republic to create the body of the leotard. The rhinestone beads that are affixed to the leotard fabric are from China. According to the Explanatory Notes, 61.14 covers knitted garments which are not included more specifically in the preceding headings of the chapter. EN 6114 Note 5 includes, inter alia: special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockey’s silks, ballet skirts, leotards). The applicable subheading for Style V-7188CT will be 6114.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, bodysuits and bodyshirts. The duty rate will be 10.8 percent 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/. 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. Based on the facts provided, the goods described above qualify for DR-CAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 29(b)(ii)(A). General Note 29(n) Chapter 61, Chapter Rule 2 states, “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 fabric knitted from U.S. yarns in the U.S. for the body of the leotard is the component that determines the classification. Since the fabric is stated to be an originating material it does not have to meet the terms of the tariff shift rule. The goods 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division