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

N058147 May 21, 2009 CLA-2-61:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mark Gitomer The Production Department 800 Oden Street Confluence, PA 15424 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s long sleeve cardigan from El Salvador. Dear Mr. Gitomer: In your letter dated March 31, 2009, on behalf of your client LLBean Incoporated, you requested a ruling on the status of women’s long sleeve cardigan under the DR-CAFTA. Style BCS5 is a women’s long sleeve cardigan constructed of a 100% polyester pile fabric. You have indicated the garment will also have a petite size version designated as style BCS7 and a tall size version as style BCS6. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a stand-up collar with a zippered full front opening, hemmed sleeve endings, two zippered inset pockets with ribbon pulls at either side of the lower front panel, ribbon trim above the hemmed sleeve endings, and a hemmed loose fitting garment bottom. The garment extends to below the waist. The sample is being returned as requested. The applicable subheading for styles BCS5, BCS7 and BCS6 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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 knit pile fabric for the outer shell of the garment is manufactured in the U.S. from U.S. fibers. The fabric is shipped to El Salvador to be cut, sewn and assembled into the finished garment. The filament polyester sewing thread, used to assemble the components, is formed in the U.S. and finished in Costa Rica. The 3/8 satin trim are manufactured in the U.S from U.S. fibers. The pocket zippers are manufactured in the U.S. The front panel placket zipper is manufactured in El Salvador. 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. Based on the facts provided, styles BCS5, BCS7 and BCS6 qualify for DR-CAFTA preferential treatment, because they meet the requirements of HTSUS General Note 29(b)(iii). Styles BCS5, BCS7 and BCS6 were produced entirely in the territory of one or more the parties to the Agreement exclusively from originating materials. 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