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

N058158 May 21, 2009 CLA-2-61:OT:RR:NC:TA: 361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. 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 knit shirts from El Salvador Dear Mr. Gitomer: In your letter dated March 31, 2009, you requested a ruling on the status of women’s shirts from El Salvador under DR-CAFTA. Your company will import the shirts and they will be sold to L.L. Bean Incorporated as a domestic purchase. Your sample will be returned. The submitted sample, style HKT7, is a woman’s plus size shirt constructed of 98 percent polyester and 2 percent lycra fleece knit fabric. The pull on shirt features a partial front opening with a zipper closure, long hemmed sleeves and a hemmed bottom. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The same style will also be imported under style number HKS3 (regular size). You suggest classification under 6110.30.3059 as a pullover. Based upon the stitch count, coverage and styling the garment is more specifically provided for as a shirt under 6106. You have described the manufacturing and assembly of the garments as follows: The fleece fabric is manufactured in the United States from U.S. fibers. The collar backing is manufactured in the United States from U.S. fibers. The fabric is cut and assembled into shirts in El Salvador. The zipper is manufactured in the United States. The filament sewing thread is formed in the U.S. and finished in Costa Rica. The question you present is whether the shirts will be eligible for preferential treatment under the DR-CAFTA. The applicable subheading will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. 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/. General Note 29(b), HTSUS, sets forth the criteria for determining whether a good is originating under 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-- 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 non-originating 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 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 shirts qualify for DR-CAFTA preferential treatment, because they meet the requirements of HTSUS General Note 29(b)(iii). The shirts 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 this ruling letter 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 this ruling, contact National Import Specialist Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division