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

N058161 May 20, 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 men’s short sleeve pullover 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 short sleeve pullover under the DR-CAFTA. Style GLB8 is a women’s piece constructed short sleeve pullover that is made of a knitted 100% polyester fabric. The garment features self-fabric side panels that extend from the underarm seam to the garment bottom and 2 horizontal self-fabric inserts at either shoulder area. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. Additional features include reflective piping sewn into the seam of the self-fabric v-shaped neckband and a zippered inset pocket at the lower right side front panel. Flatlock stitching is found at the panel seams, the hemmed sleeve endings, and the hemmed garment bottom. The origin and textile fiber information is applied by means of a heat seal to the inside rear neckline and “L.L.Bean” heat-seal logo on the front panel at the lower left side. The sample is being returned as requested. Your correspondence indicates it is your belief that this product is classified under heading 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS). We disagree with your proposed classification. The pocket located below the waist on the front panel waist area precludes classification as a blouse of 6106, HTSUS. The garment is more specifically provided for as an other pullover garment of 6110, HTSUS. The applicable subheading for style GLB8 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 fabric for the outer shell of the garment and the pocket is manufactured in the El Salvador from El Salvador yarns. The fabric is cut, sewn and assembled into the finished garment in El Salvador. The filament polyester sewing thread, used to assemble the components, is formed in the U.S. and finished in Costa Rica. The zipper is manufactured in the Taiwan. The heat seal 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. 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 of the parties to the Agreement. For goods classified in heading 6110, General Note 29/61.25 requires: A change to headings 6105 through 6111 from any other chapter, except from headings 5111 through 5113, 5204 and 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knot to shape or both, and sewn or otherwise assembled in the territory of one or more of the parties. The non-originating material used in the production of the garment is the zipper. Since the zipper is classified in chapter 96, it meets the terms of the tariff shift rule. Based on the facts provided, Style GLB8 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