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

N058159 May 20, 2009 CLA-2-61:OT:RR:NC:TA: 361 CATEGORY: Classification TARIFF NO.: 6104.62.2011 Mr. Mark Gitomer The Production Department 800 Odem 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 pants from El Salvador Dear Mr. Gitomer: In your letter dated March 31, 2009, you requested a ruling on the status of women’s pants from El Salvador under DR-CAFTA. Your company will import the pants and they will be sold to L.L. Bean Incorporated as a domestic purchase. Your sample will be returned. The submitted sample, style CYR3, is a pair of woman’s pants constructed of 72 percent cotton, 21 percent polyester and 7 percent lycra knit corduroy fabric. The pile is composed of 100 percent cotton. The pull on pants feature an elasticized waistband, two front slant pockets with brushed tricot lining and hemmed leg openings. The same style will also be imported under style numbers CYR4 (black coffee regular), CYR7 (navy regular), CYR5 (dark khaki regular), CYS9 (black tall), CYT1 (black coffee tall) and FCL1 (dark khaki tall). You have described the manufacturing and assembly of the garments as follows: The fabric is manufactured in El Salvador from DR-CAFTA regional fibers. The fabric for the front pocket lining is made in the U.S. from U.S. fibers. The fabric is cut and assembled into pants in El Salvador. The elastic in the waistband is made in the U.S. of U.S. materials. The filament sewing thread is formed in the U.S. and finished in Costa Rica. The question you present is whether the pants will be eligible for preferential treatment under the DR-CAFTA. The applicable subheading will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…trousers…knitted or crocheted: Of cotton: other. The duty rate will be 14.9 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(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 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 pants qualify for DR-CAFTA preferential treatment because they meet the requirements of HTSUS General Note 29(b)(iii). The pants 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